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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) Economics and Digital Business Review 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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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.
Asset Valuation to Determine the Company Zakat Amount with Historical Cost and Current Value Rahim, Syamsuri; Maimuna, Yuni
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 1 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.249

Abstract

This study aims to analyze and compare historical cost and current value as the basis for asset valuation in determining the amount of zakat of a company. This research was conducted at the Makassar Branch of the Indonesia Stock Exchange. The researcher also visited the official website of the Indonesia Stock Exchange (www.idx.co.id) and the official website of the Financial Services Authority for the Sharia Capital Market (www.syariah.ojk.go.id). The research was carried out in approximately 2 months, starting from August 2020 to September 2020. This study uses quantitative data methods. This study using a case study approach. The data source used in this study is secondary data obtained from the company's published financial statements taken from the Indonesia Stock Exchange. The results show that the calculation of corporate zakat is still experiencing difficulties because there are different calculation formats and different elements of financial statements between the current standard format and the fiqh language due to lack of socialization to the company, and almost all calculation methods show more significant results when the assets are valued using current values
Pengaruh Struktur Audit, Konflik Peran, dan Ketidakjelasan Peran Auditor Terhadap Kinerja Auditor di Wilayah Kota Makassar: (Studi Kasus Kantor Akuntan Publik di Kota Makassar) Riyama Intan Sukma Ratnawati; Rahim, Syamsuri; Kirana Ikhtiari
Center of Economic Students Journal Vol. 8 No. 3 (2025): July-September (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/c4h6f932

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur audit, konflik peran, dan ketidakjelasan peran auditor terhadap kinerja auditor di Kota Makassar. Latar belakang penelitian ini didasarkan pada pentingnya kinerja auditor dalam menjaga kualitas laporan keuangan, sementara ketiga variabel tersebut dipandang berperan signifikan dalam mendukung maupun menghambat kinerja. Penelitian ini menggunakan metode kuantitatif dengan pendekatan studi kasus pada Kantor Akuntan Publik di Kota Makassar. Sampel penelitian ditentukan dengan teknik sampel jenuh (saturated sample) sehingga seluruh populasi berjumlah 40 auditor dijadikan responden. Data primer dikumpulkan melalui kuesioner yang disebarkan kepada auditor. Hasil penelitian menunjukkan bahwa struktur audit, konflik peran, dan ketidakjelasan peran berpengaruh signifikan terhadap kinerja auditor, baik secara parsial maupun simultan. Temuan ini menegaskan bahwa struktur audit yang efektif dapat meningkatkan kinerja auditor, sedangkan konflik peran dan ketidakjelasan peran justru dapat menurunkannya. Oleh karena itu, Kantor Akuntan Publik perlu memperkuat desain struktur audit sekaligus meminimalkan potensi konflik dan ambiguitas peran untuk menjaga kinerja auditor secara optimal.
Audit Judgment: Analisis Persepsi Etis, Kompleksitas Tugas, dan Keyakinan Diri Auditor Muslim; Andhika Febrianto; Rahim, Syamsuri
AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i3.4415

Abstract

udit judgment is the auditor's policy in determining an opinion regarding the results of the audit which refers to the formation of an idea. There are many ways that influence audit judgment. One of them is ethical perception, task complexity, and self-efficacy. This research aims to determine the influence of ethical perceptions, task complexity, and self-efficacy on audit judgment at the office of the Financial and Development Supervisory Agency representing South Sulawesi Province. The analytical method used to test the hypothesis is multiple linear regression. This analysis is based on data from 30 respondents who have completed all the statements in the questionnaire to provide an idea of ​​whether ethical perceptions, task complexity and self-efficacy have a significant influence or not. The results of this research indicate that ethical perceptions, task complexity, and self-efficacy partially influence the audit judgment of auditors at the Office of the Financial and Development Supervisory Agency (BPKP). These three variables have a positive influence.
Pengaruh Independensi, Kompetensi dan Gender Auditor Terhadap Kualitas Audit Saefullah; Rahim, Syamsuri; Rhamdani, Reza; Wahyuni, Nur
Center of Economic Students Journal Vol. 4 No. 2 (2021): April-June (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.86 KB) | DOI: 10.56750/csej.v4i2.434

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, kompetensi dan gender auditor terhadapa kualitas audit. Populasi penelitian ini adalah seluruh auditor yang bekerja pada 13 kantor akuntan publik dengan jumlah auditor sebanyak 44. Jumlah sampel yang digunakan sebanyak 37 responden yang bekerja di KAP. Penelitian ini merupakan studi kuantitatif. Penentuan sampel menggunakan teknik non probability samplingyang dipilih yaitu sampling jenuh. Uji hipotesis menggunakan regresi linier berganda dengan SPSS versi 16. Semua variabel dalam penelitian ini diukur dengan skala likert hasil penelitian menunjukkan semua variabel independen memiliki efek positif terhadap kualitas audit. Pengaruh parsial (t test) menunjukkan bahwa variabel independensi, kompetensi dan gender mempengaruhi kualitas audit. Sedangkan pengaruh secara simultan ditunjukkan dengan nilai R252,4% . itu adalah independensi, kompetensi dan gender mempengaruhi perubahan kualitas audit dari 52,4% dan 48,1% yang tersisa dalam perubahan kualitas audit dipenagruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Analisis Potensi dan Efektivitas Pemungutan Pajak Hotel di Kota Makassar Fathi, Muhammad; Rahim, Syamsuri; Nur, Muhammad; Amiruddin
Center of Economic Students Journal Vol. 5 No. 4 (2022): October-December (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v5i4.564

Abstract

Tujuan penelitian ini adalah untuk mengetahui besar potensi dan efektivitas pajak hotel dan seberapa jauh bentuk usaha yang di lakukan oleh pemerintah daerah dalam menggali potensi pajak hotel di Makassar. Untuk menghitung potensi, serta efektivitas pajak hotel di Makassar, digunakan beberapa variabel terkait yaitu jumlah kamar, tarif rata-rata kamar, jumlah hari dalam setahun, tingkat penghunian kamar, dan besarnya tarif pajak hotel yang telah di tetapkan oleh pemerintah. Hasil penelitian menunjukkan bahwa potensi pajak hotel cukup besar. Pengukuran perbandingan ini tercermin dalam efektivitas pajak hotel yang nilainya meningkat dari 2014 hingga tahun 2018, nilai yang melebihi angka 100% tiap tahunnya, dibawah kriteria efektif yaitu 100% atau melebihi 100%. Hasil penelitian juga menunjukkan bahwa potensi Pajak Hotel tersebut belum tergali secara optimal dan terdapat beberapa hal yang perlu menjadi koreksi terkait Pajak Hotel di Makassar.
CIRI KEPRIBADIAN AKUNTAN PUBLIK BERLANDASKAN NILAI PAPPASENG TORIOLO Pelu, Muhammad Faisal Abdul Rahim; Rahim, Syamsuri; Pramukti, Andika; Muslim, Muslim
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.20

Abstract

Abstrak – Ciri Kepribadian Akuntan Publik Berlandaskan Nilai Pappaseng To RioloTujuan Utama – Penelitian berupaya mengeksplorasi ciri kepribadian akuntan publik berlandaskan nilai pappaseng to riolo.Metode – Penelitian ini menggunakan studi kasus idiografis. Adapun informan penelitian ini adalah beberapa akuntan publik dari Sulawesi Selatan.Temuan Utama – Nilai pappaseng to riolo dapat menjadi landasan pembentukan ciri kepribadian yang sesuai dengan karakteristik profesi akuntan publik. Beberapa ciri kepribadian dalam nilai tersebut mendukung prinsip kerja akuntan publik. Selain itu, ciri kepribadian tersebut juga mendukung tanggung jawab pada kepentingan publik.Implikasi Teori dan Kebijakan – Ciri kepribadian akuntan publik yang berlandaskan nilai pappaseng to riolo berdampak pada penguatan etika profesi. Hasil rumusan ciri kepribadian dapat menjadi panduan dalam pengembangan karir dan pengaturan penugasan akuntan publik.Kebaruan Penelitian – Penelitian ini menawarkan konsep pengembangan ciri kepribadian akuntan publik berbasis nilai pappaseng to riolo dengan menggunakan inventori lima besar ciri kepribadian Abstract –Personality Characteristics of Public Accountants Based on "Pappaseng To Riolo" ValuesMain Purpose – The research seeks to explore the personality characteristics of public accountants based on "pappaseng to riolo" values.Method – This research uses an idiographic case study. The informants for this research are several public accountants from South Sulawesi.Main Findings – The "pappaseng to riolo" values can be the basis for forming personality traits under the characteristics of the public accounting profession. Several personality traits in these values support the working principles of public accountants. Apart from that, these personality traits also support responsibility for the public interest.Theory and Practical Implications - The personality traits of public accountants based on "pappaseng to riolo" values have an impact on strengthening professional ethics. The results of the personality characteristics formulation can guide career development and the arrangement of public accounting assignments.Novelty - This research offers the concept of developing the personality traits of public accountants based on "pappaseng to riolo" values using an inventory of the five big personality traits.
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.
Tax Morale dan Kepatuhan Pajak: Studi Empiris pada UMKM di Kota Makassar Rahim, Syamsuri; Rati, Sri; Syahnur, Khaerunnisa Nur Fatimah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3136

Abstract

Penelitian ini bertujuan untuk menguji pengaruh moral pajak terhadap kepatuhan wajib pajak di kalangan usaha mikro, kecil, dan menengah (UMKM) di Kota Makassar. Dengan metode purposive sampling, kami melibatkan 50 peserta dari sektor UMKM dan mengumpulkan data melalui survei kuesioner yang dianalisis menggunakan uji analisis regresi moderat di SPSS. Hasil penelitian menunjukkan bahwa moral pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM di Kota Makassar. Demografi wajib pajak juga memainkan peran moderasi yang signifikan dalam hubungan ini. Temuan ini memperkuat pemahaman tentang faktor-faktor yang memengaruhi perilaku kepatuhan pajak di UMKM. Saran untuk penelitian mendatang mencakup pemahaman yang lebih mendalam tentang faktor demografi, peningkatan edukasi pajak, pengembangan kebijakan pajak yang efektif, serta penggunaan metode penelitian yang beragam. Penelitian ini memberikan kontribusi penting dalam memahami dan meningkatkan kepatuhan pajak di kalangan UMKM.
Diterminasi Etika Profesional Auditor terhadap Kualitas Review Laporan Keuangan di Inspektorat Kabupaten Pinrang Rahim, Syamsuri; Wahyuni, Nur; Nurhaswita, Nurhaswita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7749

Abstract

This study aims to examine the professional ethics of auditors on the quality of financial report reviews at the Pinrang Regency Inspectorate. Data for this study were obtained using qualitative methods from employees of the Pinrang Regency Inspectorate in 2026, who agreed to participate as respondents. This study used primary data through direct field research, administering questionnaires/statement sheets to respondents, and using a census method. Due to the small sample size, the sample was the entire population, as the population consisted of only 37 auditors. Data analysis techniques were descriptive statistics and Partial Least Squares (PLS). The results showed that integrity had a positive and significant effect on financial report reviews. Objectivity had a positive and significant effect on financial report reviews. Competence had a positive and significant effect on financial report reviews. Auditor confidentiality had a positive and significant effect on financial report reviews. Professional behavior also had a positive and significant effect on financial report reviews. This indicates that the better the integrity, objectivity, competence, auditor confidentiality, and professional behavior of government internal supervisory officials, the better the quality of the resulting financial report reviews. Thus, these factors are essential elements in supporting an objective, professional, and standard-compliant financial report review process.
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