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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Jurnal Ilmiah Akuntansi Manajemen DIDAKTIKA : Jurnal Kependidikan Jurnal Ilmiah Edunomika (JIE) An Nisa' Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Iqtisaduna Islamic Accounting and Finance Review Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Journal of Economic Education and Entrepreneurship Studies JICS : Journal Of International Community Service At Tawazun Jurnal ekonomi Islam Issues in Mathematics Educations (IMED) Study of Scientific and Behavioral Management (SSBM) Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy Journal of Economic Education and Entrepreneurship Studies INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Nur Rahmah Sari
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating Alim Azhari Muttaqien; Jamaluddin Majid; Nur Rahma Sari
Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i1.249

Abstract

This study aims to determine the effect of human resource competence and internal control systems on the accountability of regional financial management with organizational commitment as a moderating variable (Studies in the Regional Government of Tana Toraja Regency). This research is a quantitative research. This research was conducted at the Regional Work Unit (SKPD) of Tana Toraja Regency, to be precise, in 16 offices and 4 agencies. The subjects in this study were heads of offices or agencies, treasurers, and heads of departments. The sample collection technique in this study used a simple random sampling method. The data collection method was carried out using a questionnaire using a Likert scale. The data analysis technique used is descriptive statistics, data quality test, classic assumption test and hypothesis testing with the help of a computer through the IBM SPSS 21 for windows program. The results of this study are (1) Human Resource Competence has a positive and significant effect on Regional Financial Management Accountability, (2) Internal Control Systems have a positive and significant effect on Regional Financial Accountability, (3) Organizational Commitment is able to moderate the relationship of Human Resource Competence on Management Accountability Regional Finance, (4) Organizational Commitment is able to moderate the relationship between the Internal Control System and the Accountability of Regional Financial Management organizational performance.
Determinan Kecenderungan Fraud Accounting dalam Pengelolaan Keuangan Desa dengan Moralitas Inndividu sebagai Pemoderasi Devi Adhana; Saiful Muchlis; Nur Rahma Sari
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.24

Abstract

The purpose of this study was to determine how the effect of individual morality as a moderating variable of internal control, compensation suitability and organizational culture on the tendency of fraud accounting in the Village Government of Donri-Donri District, Soppeng Regency.In this study using a sample of 65 respondents with total sampling technique. The data used in this study are primary data, namely data collected by distributing questionnaires that have been previously prepared to be filled in directly by respondents. The data analysis technique used in this study is multiple linear regression analysis and absolute value difference analysis. The results of this study indicate that internal control, compensation suitability and organizational culture have a negative effect on the tendency of fraud accounting. Moderating variables, namely individual morality, are able to moderate the relationship between organizational culture and the tendency of fraud accounting, but are unable to moderate the relationship between internal control and compensation suitability on the tendency of fraud accounting. The implication of this research is that the village apparatus should be transparent about the budget realization report every year, as well as the budget realization report. The results of this study are expected to help identify risks and early indications of fraud in anticipating possible fraud that occurs, especially in the government sector. Meanwhile, future researchers are expected to expand the scope by exploring other factors that influence the tendency of fraud accounting in financial management.
The Influence of Understanding Tax Regulations, Quality of Fiscal Services, Tax Law Enforcement on Taxpayer Compliance Behavior Moderated Taxpayer Awareness Nurkhaerun Nisa; Sumarlin; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.31

Abstract

Tax is the main source of state revenue that plays a crucial role in supporting national development; however, individual taxpayer compliance remains a challenge in Indonesia. This study aims to examine the effect of understanding tax regulations, quality of fiscal services, and tax law enforcement on taxpayer compliance behavior, with taxpayer awareness as a moderating variable. This research employed a quantitative approach using a survey method. The population consisted of individual taxpayers registered at the Tax Counseling and Consultation Office (KP2KP) Pinrang, with 102 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that understanding tax regulations, quality of fiscal services, and tax law enforcement have a positive and significant effect on taxpayer compliance behavior. Furthermore, taxpayer awareness is proven to strengthen the influence of these variables on taxpayer compliance. These findings suggest that improving tax compliance requires not only effective regulations and law enforcement but also increased taxpayer awareness. This study contributes to the literature on tax compliance behavior and provides practical implications for policymakers in designing strategies to enhance sustainable taxpayer compliance.
The Effect of Capital Intensity and Accounting Conservatism on Tax Avoidance with Company Size as a Moderating Variable Yusril; Lince Bulutoding; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.33

Abstract

Tax avoidance remains a critical issue for companies, including state-owned enterprises (SOEs), as taxes are perceived as a burden that reduces profitability. This study aims to examine the effect of capital intensity and accounting conservatism on tax avoidance, as well as to analyze the moderating role of company size in SOEs listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Using a quantitative approach, this study analyzes secondary data obtained from audited annual financial statements, with 48 firm-year observations selected through purposive sampling. Multiple linear regression and Moderated Regression Analysis (MRA) were employed to test the hypotheses. The results indicate that capital intensity has a negative and significant effect on tax avoidance, while accounting conservatism does not have a significant effect. Furthermore, company size significantly moderates the relationship between capital intensity and tax avoidance as well as between accounting conservatism and tax avoidance. These findings highlight the importance of asset structure and firm scale in shaping tax avoidance behavior and imply the need for stronger oversight and improved transparency in corporate tax management.
Pengaruh Kualitas Pelayanan Dan Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Dengan Sistem E-Filing Sebagai Variabel Moderasi Siti Sakina A.F; Della Fadhilatunisa; Nur Rahma Sari
Journal of Applied Taxation and Policy Volume 1, Issue 1 (May) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i1.114

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan dan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak individu, dengan sistem e-filing sebagai variabel moderator. Metode penelitian yang digunakan adalah sampling purposif dengan total 105 responden, dan data primer dikumpulkan melalui kuesioner offline. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji efek langsung variabel independen, serta Analisis Regresi Moderasi (ARM) untuk menilai peran sistem e-filing sebagai variabel moderator. Hasil menunjukkan bahwa baik kualitas layanan maupun peran relawan pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak individu. Namun, sistem e-filing sebagai variabel moderator melemahkan pengaruh kualitas layanan terhadap kepatuhan wajib pajak, meskipun memperkuat pengaruh relawan pajak. Implikasi penelitian ini mendorong Direktorat Jenderal Pajak (DJP) untuk terus meningkatkan kualitas layanan dan memaksimalkan peran relawan pajak dalam pendidikan dan sosialisasi pajak, sambil mengoptimalkan penggunaan sistem e-filing sebagai alat pendukung untuk meningkatkan kepatuhan pajak.
The Effect of Money Ethics and Machiavellianism on Tax Compliance With the Moderating Role of Religiosity Sasmita; Lince Bulutoding; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.129

Abstract

This study aims to analyze the influence of money ethics and machiavellianism on tax compliance, with religiosity as a moderating variable, among individual taxpayers at the Makassar Selatan Primary Tax Office. A quantitative approach was employed using primary data collected through questionnaires and analyzed with multiple linear regression and Moderating Regression Analysis (MRA). The results indicate that money ethics and machiavellianism have a negative effect on tax compliance, while religiosity does not moderate the relationship. The novelty of this study lies in integrating psychological aspects of money ethics and machiavellianism, which have rarely been examined together, thereby offering a new perspective on understanding individual tax compliance behavior in Indonesia.
Auditor Independence through the Lens of Islamic Values: A Phenomenological Approach Nur Rahmah Sari; Muhammad Sapril Sardi Juardi
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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Abstract

Independence serves as a fundamental ethical pillar of the auditing profession, ensuring the credibility of financial statements and maintaining public trust. However, in practice, auditors frequently encounter professional, structural, and emotional pressures that challenge their commitment. This study aims to interpret the meaning of auditor independence, both internal and external, through the lens of Islamic values. Employing a transcendental phenomenological approach within an interpretive paradigm, data were obtained through in-depth interviews with four auditors representing various institutions, including two Public Accounting Firms, the Audit Board of Indonesia, and internal audit units within higher education institutions. The findings indicates that independence is perceived not merely as compliance with technical standards but as a form of self-restraint, trustworthiness, and spiritual awareness. Islamic values such as honesty, steadfastness, and accountability before God serves as moral safeguards against temptation and conflicts of interest. The study underscores that the meaning of independence is multidimensional, which are ethical, spiritual, and contextual, and highlights the need for a holistic approach to reinforcing professional ethics in auditing. These insights provides important implications for developing value-based auditor education curricula and institutional policies aimed at fostering sustainable professional integrity.
ETHICAL IMPLICATIONS OF HUMAN RESOURCE DEVELOPMENT ANDAPPLICATION OF ARTIFICIAL GENERAL INTELLIGENCE (AGI) IN THE CONTEXT OF GLOBAL BUSINESS GOVERNANCE Lince Bulutoding; Nur Rahmah Sari; Rasty Yulia; Vinno P. Manoppo; Al-Amin
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 2 No. 3 (2023): INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Publisher : ADISAM Publisher

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Abstract

This research delved into the ethical ramifications of integrating Artificial General Intelligence (AGI) into Human Resource Development (HRD) within the framework of global business governance. The study addressed the increasing adoption of AGI technologies in HRD practices across diverse international organizations. It explored the potential benefits of AGI in streamlining HRD processes, enhancing efficiency, and providing data-driven insights. However, the research also highlighted the ethical dilemmas accompanying this technological transformation. Issues such as algorithmic bias, invasion of employee privacy, and the responsibility of organizations to ensure fairness and inclusivity emerged as central concerns. The study highlighted the critical importance of addressing these ethical challenges to maintain the integrity of HRD practices. In the context of global business governance, the research emphasized the need for organizations to navigate a complex web of regulations, industry standards, and cultural nuances. Compliance with global governance mechanisms was recognized as essential to align AGI-driven HRD with ethical principles on an international scale. The findings underscored the significance of responsible AGI deployment and collaboration with global governance frameworks to uphold human rights and data privacy. The study concluded by calling for a proactive approach to AGI ethics, ensuring that the transformative potential of AGI in HRD is harnessed while safeguarding the well-being and rights of employees worldwide.
Co-Authors A. Kusumawardani ahmad habibi Al-Amin Alim Azhari Muttaqien Aminuyati Andi Nurul Izmi Amalia Andi Wawo Anwar, Puspita Hardianti Della Fadhilatunisa Della Fadhilatunnisa Devi Adhana Faradilla Salviayu Hasnur Fifi Juliastuti Syarif Iffah, Nur Indriani Indriani Ismail, Muhammad Fahreza Iwang, Baso Jamaluddin Majid Jayawarsa, A.A. Ketut Kadir, Nur An'nizar Lince Bulutoding Lutfi, Mufti M. Miftach Fakhri Masrawati, Masrawati Memen Suwandi Miftha Farild Muhammad Darwis M Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah Munawwarah, Besse Husna Munirah Rukayyah Nur An'nizar Kadir Nurindah Nurindah Nurkhaerun Nisa Nurkhaerun Nisa P, Suhartono Puspita Hardianti Anwar Puspita Hardianti Anwar Raodahtul Jannah Raodatul Jannah Rasty Yulia RM, Alqibran Syah Roby Aditiya Rosidah Saiful Muchlis Saifullah, Fu’ad Salmah Said Sasmita Sasmita Sirajuddin Sirajuddin Siti Sakina A.F Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Syahrullah Asyari Syariati, Namla Elfa Vinno P. Manoppo Yuanita B Yusril Zainal, Ghaliah Jalwaa Insyrah