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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) JASF (Journal of Accounting and Strategic Finance) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) INVOICE : JURNAL ILMU AKUNTANSI Journal of Accounting and Finance (JAF) Journal of Artificial Intelligence and Digital Business Center of Economic Students Journal (CSEJ)
Rahim, Syamsuri
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating Muslim, Muslim; Rahim, Syamsuri; Pelu, Muhammad Faisal AR; Pratiwi, Alma
Ekuitas: Jurnal Pendidikan Ekonomi Vol 8, No 1 (2020)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v8i1.22474

Abstract

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality
The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Rahim, Syamsuri; Ahmad, Hamzah; Nurwakia, Nurwakia; Nurfadila, Nurfadila; Muslim, Muslim
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.79

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.
Sumber dan Pemanfaatan Dana Zakat Perusahaan Berdasarkan Konsep Akuntansi Syariah Ahmad, Syafar; Alam, Syamsu; Rahim, Syamsuri; Latif, Aulia Insani
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.24491

Abstract

The aim of this study are to explore, analyze and describe the sources and utilization of zakat funds based on the sharia accounting concept at the Fajar Group Corporindo. This is a qualitative study, design of phenomenological research that used primary data through in-depth interviews with 8 informants conducted from June to September 2019. The results of the study show that Fajar Group Corporindo has not issued corporate zakat and does not require subsidiaries incorporated in it to issue zakat because they assumed that the company is not required to issue zakat. Nevertheless there are some subsidiaries that issue zakat using different calculation methods, including zakat funds taken from 2.5% of total cash and bank balances. Utilization of zakat funds in Fajar Group Corporindo corporate is allocated to several places, including orphanages, construction of mosques, school construction, friday piggy bank and in the form of food to street beggars. The conclusion of this study show that Fajar Group Corporindo has not implemented the method of calculating and utilizing zakat according to the sharia accounting concept, in fact most of its subsidiaries have not issued zakat because they consider corporate zakat is not a company obligation that must be fulfilled. Abstrak. Penelitian ini bertujuan untuk mengekplorasi, menganalisis dan mendeskripsikan sumber dan pemanfaatan dana zakat berdasarkan konsep akuntansi syariah pada Fajar Group Corporindo. Penelitian ini merupakan penelitian kualitatif desain fenomenologi yang menggunakan data primer melalui wawancara mendalam pada 8 orang informan yang diakukan dari bulan Juni sampai September 2019. Hasil penelitian menunujukkan bahwa Fajar Group Corporindo belum mengeluarkan zakat perusahaan dan tidak mewajibkan anak perusahaan yang tergabung di dalamnya untuk mengeluarkan zakat karena mereka menganggap bahwa perseroan tidak wajib mengeluarkan zakat. Meskipun demikian beberapa anak perusahaan ada yang mengeluarkan zakat namun menggunakan metode perhitungan yang berbeda-beda, diantaranya dana zakat diambil dari 2.5 % dari total saldo kas dan bank. Pemanfaatan dana zakat fajar group corporindo dialokasikan keberbagai tempat, diantaranya panti asuhan, pembangunan mesjid, pembangunan sekolah, celengan jumat dan berupa makanan ke pengemis jalanan. Kesimpulan pada penelitian ini adalah Fajar Group Corporindo belum menerapkan metode perhitungan dan pemanfaatan zakat sesuai konsep akuntansi syariah, bahkan kebanyakan anak perusahaannya belum mengeluarkan zakat karena mereka menganggap zakat perusahaan bukanlah kewajiban perusahaan yang harus ditunaikan.
The Influence of the Technology Acceptance Model (TAM), E-System and the Role of the Account Representative on Taxpayer Compliance at West Makassar KPP Kaliky, Faizah Salma; Rahim, Syamsuri; Wahyuni, Nur
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14012

Abstract

This research investigates the influence of the Technology Acceptance Model (TAM), E-System, and the Role of the Account Representative on taxpayer compliance at the West Makassar KPP. The study's population consists of all taxpayers registered at the West Makassar KPP, with a sample size of 88 taxpayers selected for analysis. To ensure the validity and reliability of the questionnaire results, thorough testing was conducted, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The primary analytical method employed is multiple linear regression analysis. The findings reveal that the Technology Acceptance Model (TAM) exerts a significant positive impact on taxpayer compliance, indicating that when taxpayers perceive technology as beneficial and user-friendly, they are more likely to comply with tax regulations. Conversely, the E-System demonstrates a significant negative effect on taxpayer compliance, suggesting potential issues with its implementation or usability that hinder compliance. Furthermore, the role of the Account Representative is found to have a significant positive effect on taxpayer compliance, highlighting the importance of personal interaction and support in facilitating tax compliance. Overall, the study emphasizes the critical factors influencing taxpayer compliance, providing insights that could inform policy decisions and the development of strategies to enhance compliance at the West Makassar KPP. These findings are crucial for improving tax administration and ensuring greater adherence to tax obligations among registered taxpayers.
Pengaruh Insentif Pajak Penghasilan Pasal 21, Kepatuhan Wajib Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak Pratama Makassar Utara Laekkeng, Mursalim; Syah Putri, Nurwulan; Rahim, Syamsuri
Journal of Accounting and Finance (JAF) Vol. 4 No. 2 (2023): Journal of Accounting & Finance (JAF)
Publisher : Program Pascasarjana Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jaf.v4i2.1721

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Insentif Pajak Penghasilan Pasal 21, Kepatuhan Wajib Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Masa Pandemi Covid-19 Pada Kantor Pelayanan Pajak Pratama Makassar Utara. Penelitian ini menggunakan data kuesioner yang bersumber dari pegawai Kantor Pelayanan Pajak Pratama Makassar Utara. Penelitian ini dilaksanaka di Kantor Pelayanan Pajak Pratama Makassar Utara. Populasi dalam penelitian ini adalah seluruh Pegawai Kantor Pelayanan Pajak Pratama Makassar Utara. Sampel dalam penelitian ini menggunaka teknik sampling jenuh yang berjumlah 109 responden. Analisis data menggunakan teknik statistik deskriptif dan regresi linear berganda berbantuan SPSS 25 untuk analisis data. Hasil penelitian ini menunjukkan bahwa : (1) Pengaruh Insentif Pajak Penghasilan Pasal 21 berpengaruh positif dan signifikan terhadap penerimaan pajak; (2) Kepatuhan Wajib Pajak berpengaruh positif dan signifikan terhadap penerimaan pajak; (3) Pemeriksaan Pajak berpengaruh positif dan signifikan terhadap penerimaan pajak.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Nilai Perusahaan dengan Financial Distress Sebagai Variabel Intervening Putri, Arindah Failisa; Rahim, Syamsuri; Selong, Abbas
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6474

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage pada Nilai Perusahaan dengan Financial Distress sebagai variabel mediasi. Profitabilitas diukur menggunakan rumus ROA (Return On Asset), Ukuran Perusahaan diukur menggunakan rumus Ln (Total Asset), Leverage diukur menggunakan rumus DER (Debt to Equity Ratio), Nilai perusahaan diukur menggunakan rumus Tobin’s Q dan Financial distress diukur menggunakan metode Altman Z-Score. Populasi pada penelitian ini adalah Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Total sampel yang diuji ada 66 perusahaan yang dikalikan dengan 5 tahun pengamatan yang dipilih dengan menggunakan tehnik purposive sampling. Teknik analisis data menggunakan Partial Least Squre (PLS) dengan program SEMPLS 3. Hasil penelitian menunjukan bahwa Pengaruh langsung yang berpengaruh positif hanya Ukuran Perusahaan Terhadap Nilai Perusahaan, Ukuran Perusahaan Terhadap Financial Distress dan Financial Distress Terhadap Nilai Perusahaan. Sedangkan untuk mediasi menunjukkan bahwa Financial Distress tidak berhasil menjadi mediasi hubungan antara Variabel Independen dan Variabel Dependen. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Leverage, Nilai Perusahaan, dan Financial
Pengaruh Kompetensi, Independensi, Integritas dan Kredibilitas Terhadap Kualitas Penjaminan Mutu Dalam Audit ekayanti, Dini; rahim, syamsuri; selong, abbas
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.6439

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Kompetensi, Independensi, Integritas dan Kredibilitas Terhadap Kualitas Penjaminan Mutu dalam Audit (Studi pada BPKP Perwakilan Provinsi Sulawesi Selatan). Data dalam penelitian ini diperoleh dari para Auditor Kantor BPKP Perwakilan Sulawesi Selatan yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner kepada 122 responden dan yang kembali sebanyak 40 kuesioener. Teknik analisis data dilakukan dengan analisis regresi linear berganda menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa Kompetensi berpengaruh positif dan signifikan terhadap kualitas penjaminan mutu dalam audit. Independensi berpengaruh positif dan signifikan terhadap kualitas penjaminan mutu dalam audit. Integritas berpengaruh positif dan signifikan terhadap kualitas penjaminan mutu dalam audit. Kredibilitas berpengaruh positif dan signifikan terhadap kualitas penjaminan mutu dalam audit. Kata Kunci : Kompetensi, Independensi, Integritas, Kualitas Penjaminan Mutu dalam Audit
Pengaruh Audit Forensik, Audit Investigatif, dan Professional Judgment Terhadap Pengungkapan Fraud Pada Kantor BPKP Perwakilan Sulawesi Selatan Lutfi, Muchtar; Mas’ud, Masdar; Rahim, Syamsuri
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5232

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Audit Forensik, Audit Investigatif, dan Professional Judgment Terhadap Pengungkapan Fraud Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan (BPKP) Provinsi Sulawesi Selatan. Data dalam penelitian ini diperoleh dari para Auditor yang bekerja di Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan (BPKP) Provinsi Sulawesi Selatan yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 35 responden. Metode analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Audit Forensik, Audit Investigatif, dan Professional Judgment berpengaruh positif dan signifikan terhadap Pengungkapan Fraud. Kata Kunci: Audit Forensik; Audit Investigatif; Professional Judgment; Pengungkapan Fraud Abstract This study aims to examine the Effect of Forensic Audit, Investigative Audit, and Professional Judgment on Fraud Disclosure at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The data in this study was obtained from auditors working at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province who were willing to be respondents. This study used primary data by conducting direct research in the field by providing questionnaires / statement sheets to 35 respondents. The data analysis method used is multiple linear regression analysis.The results showed that Forensic Audit, Investigative Audit, and Professional Judgment had a positive and significant effect on Fraud Disclosure. Keywords: Forensic Audit; Investigative Audit; Professional Judgment; Fraud Disclosure
Pengaruh Organizational Citizenship Behavior, Psychological Well-Being, dan Role Stress Terhadap Kinerja Auditor dengan Time Preassure Sebagai Variabel Moderasi (Studi Pada Inspektorat Provinsi Sulsel) Dwinanda Hanisyahputra, Farhan; Rahim, Syamsuri; Sidik Tjan, Julianty
Journal of Accounting and Finance (JAF) Vol. 2 No. 2 (2021): Journal of Accounting & Finance (JAF)
Publisher : Program Pascasarjana Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (756.658 KB) | DOI: 10.52103/jaf.v2i2.1052

Abstract

Penelitian ini dilakukan bertujuan untuk untuk Menguji dan Menganalisis Pengaruh organizational citizenship behavior, pshycological well dan Role Stress terhadap kinerja auditor. Serta Untuk Menguji dan Menganalisis Pengaruh time preassure dalam memoderasi organizational citizenship behavior, pshycological well dan Role Stress terhadap kinerja auditor. Penelitian ini menggunakan data primer dan sekunder, dimana data primer diperoleh melalui pengumpulan kuesioner sebanyak 30 orang auditor sebagai sampel dari seluruh Audtior Inspektorat Provinsi Sulawesi Selatan, sedangkan data sekunder diperoleh berbagai sumber seperti data-data dari internet, jurnal atau buku-buku sebagai bahan pelengkap pada penelitian ini. Data dianalisis melalui program SPSS v. 21. Hasil Penelitian ini menunjukkan bahwa: (1) variabel Organizational Citizenship Behavior berpengaruh positif dan signifikan terhadap kinerja auditor, (2) variabel Psychological Well-Being berpengaruh positif dan signifikan terhadap kinerja auditor, (3) variabel Role Stress berpengaruh negatif dan signifikan terhadap kinerja auditor, (4) time preassure dapat memperkuat pengaruh Organizational Citizenship Behavior terhadap Kinerja Auditor tetapi tidak signifikan, (5) time preassure dapat memperlemah pengaruh Psychological Well-Being terhadap kinerja auditor dan signifikan, (6) time preassure dapat memperkuat pengaruh Role stress terhadap kinerja auditor dan signifikan.
Analisis Penerapan Pajak Penghasilan Usaha Mikro Kecil dan Menengah: Pada KPP Pratama Makassar Selatan dan Makassar Utara Sormin, Barita; Rahim, Syamsuri
Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 1 (2019): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v2i1.107

Abstract

This research aimed to: (1) To obtain and analyse application of Indonesian Government Act No. 23 of 2018 about increasing level of Micro Small and Medium Enterprises taxpayers who apply in South Makassar and North Makassar Tax Office, (2) to obtain and analyse application of Indonesian Government Act No. 23 of 2018 about contributed Micro Small and Medium Enterprises income taxes related to collection of income taxes Article 4 Section 2 in South Makassar and North Makassar Tax Office. Analysis method used in this research is descriptive analysis to describe increasing number of taxpayers before and after after application of Government Act No.23 of 2018 about collection of income taxes Article 4 Section 2. This research used descriptive analysis method with interactive model. Research shown that: (1) in South Makassar Tax Office, after application of Government Act No.23, shown increasing number of Micro Small and Medium Enterprises taxpayers for 79,61%, in the other hand, in North Makassar Tax Office, after application of Government Act No.23, shown decreasing number of Micro Small and Medium Enterprises taxpayers for -2,44%. (2) in South Makassar Tax Office, average collection of income taxes Article 4 Section 2, after 6 months since applying Government Act No. 23 of 2018, is 10,49% with the low criteria, and in North Makassar Tax Office, average collection of income taxes Article 4 Section 2, after 6 months since applying Government Act No. 23 of 2018, is 17,85% with the low criteria. In the future, government especially South Makassar and North Makassar Tax Office needs to be active and keen for holding personal socialization to the taxpayers.
Co-Authors Ahmad, Syafar Amiruddin Andhika Febrianto AR Pelu, Muhammad Faisal ekayanti, Dini Farhan Dwinanda Hanisyahputra Farid, Faradita Fathi, Muhammad Hamzah Ahmad, Hamzah Junaiddin Zakaria Kaliky, Faizah Salma Khaerunnisa Nur Fatimah Syahnur Kirana Ikhtiari Laekkeng, Mursalim Laksono Trisnantoro Latif, Aulia Insani Maimuna, Yuni Mas’ud, Masdar Mildazani Muchtar Lutfi, Muchtar Muhammad Nur Muslim Muslim Muslim Nita Fitria Nur Wahyuni Nurfadila Nurfadila, Nurfadila Nurhaswita, Nurhaswita Nurhijrawati, Alfiah Nurwakia, Nurwakia Pelu, Muhammad Faisal Abdul Rahim Pelu, Muhammad Faisal AR Pramukti, Andika Pratiwi, Alma Putri, Arindah Failisa Rati, Sri Ratna Sari Rhamdani, Reza Riyama Intan Sukma Ratnawati Saefullah Sandi, Roy Selong, Abbas Sidik Tjan, Julianty Sormin, Barita Syah Putri, Nurwulan Yundari, Yundari