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All Journal BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting JURNAL EKONOMI SAKTI (JES) Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Community Service Jurnal Penelitian IPTEKS Jurnal Kesehatan dan Teknologi
Zulaeha, Sitti
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PAHAM MODERNISASI TERHADAP ASUMSI TEORITIS INDIVIDUALISME DALAM AKUNTANSI SOSIAL Zulaeha, Sitti; Alimuddin, Alimuddin; Habbe, Abdul Hamid; Mediaty, Mediaty
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.210

Abstract

This article uses a qualitative method, which aims to understand the phenomenon of research subjects by exploring the meaning of individuals or groups on the problem of modernization understanding of the theoretical assumptions of individualism in social accounting. Using the approach of the Hofstede Dimension Paradigm (1980), which identifies "cultural patterns or dimensions that influence people's behavior in significant ways" (Arasaratnam, 2011, p. 45). Several studies have begun to pay attention to the influence of interactions between culture, politics, and the national economy with the process of changing accounting practices in one country. Various studies are trying to uncover the relationship between national culture and organizational culture, with the disclosure of corporate accounting as in Gray, 1988; Perera, 1989; Gibbins et al, 1990 (Sudarwan, 1994). And Hofstede's cultural value dimension is widely used in several fields such as accounting management, auditing, financial accounting, and accounting standards (Noravesh, et al 2007). But, continued Noravesh, et al. (2007), these studies only develop theoretical views and do not develop empirical and systematic research on cultural relations and accounting. So it can be said that there is only the understanding of individualism in social accounting. Because of the culture of a group of people who consider themselves only individualism and not collectivism.
The Influence of Fraud Hexagon Theory on Detecting Fraudulent Factors in Financial Reports of State-Owned Companies Listed on the IDX 2018-2022 Aulia, Dina; Masrullah; Zulaeha, Sitti
Jurnal Penelitian IPTEKS Vol. 9 No. 1 (2024): JURNAL PENELITIAN IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/penelitianipteks.v9i1.1496

Abstract

Financial statement fraud is a paradigm that often occurs in Indonesia and causes many losses. Therefore, the aim of this research is to detect the emergence of potential fraud in financial reports using the hexagon fraud theory. In the hexagon fraud theory, there are six dominant factors that can trigger fraud in financial reports: pressure, opportunity, rationalization, ability, arrogance, and collusion. Pressure is proxied by financial targets, financial stability, and financial need; opportunity is proxied by the nature of industry and ineffective monitoring; rationalization is proxied by a change auditor as a proxy for capability to become and change in director; arrogance is proxied by political connections and the frequent number of CEOs; and collusion is proxied by projects with the government. In this research, the dependent variable is measured using the Jones model. The purposeful sampling technique was used in this research in order to obtain a population sample with the criteria of state-owned companies listed on the Indonesia Stock Exchange during the last 5 years, namely, 2018–2022. The quantitative method is supported by multiple regression analysis techniques using the SPSS 26 analysis tool in this research. The results of this research show that the variables financial target, financial stability, personal financial need, nature of industry, ineffective monitoring, change in auditor, change in directors, and political connection have no influence on the potential for fraudulent financial statements. Frequent CEO pictures and collaboration projects with the government have a positive and significant effect on the potential for fraudulent financial statements
PENGARUH PENERAPAN E-REGISTRATION, E-FILING, DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK PADA (KPP) PRATAMA BULUKUMBA Amir, Amir; Aspira, Era; Zulaeha, Sitti
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 2 (2022): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v6i2.624

Abstract

This study aims to determine the effect of the appalication of the E-Registration, E-Filing, and E-Billing systems partially on taxpayer compliance at KPP Pratama Bulukumba. The variables of this study are taxpayer compliance as the dependent variable (Y), E-Registration (X1), EFiling (X2), and E-Billing (X3) as independent variable. The population of this study is individual taxpayers registered in 2021 ad many as 73,121 at KPP Pratama Bulukumba, while the sample is individual taxpayers who apply E-Registration, E-Filing, and E-Billing in fulfilling their tax obligations taken by purposive techniques. Sampling is the selection of samples with certain considerations or certain criteria and the samples used in this study were 99 respondents. Data analysis was carried out by testing data quality, classical assumption test, multiple linear regression analysis, and hypothesis. The result of this study indicate that (1) the E-Registration variable has a positive and significant taxpayer compliance, (2) the E-Filing variabel has a negative and significant effect on individual taxpayer compliance, (3) the EBilling variable has a positive effect, and significant to individual taxpayer compliance at KPP Pratama Bulukumba.
THE RELATIONSHIP OF KNOWLEDGE AND ATTITUDES OF PARTICULAR WOMEN REGARDING COLOSTRUM BREAST MILK IN THE BATARAGURU HEALTH CENTER, WOLIO DISTRICT, BAUBAU CITY Pratiwi, Cindy; Indang, Wa Ode; Zulaeha, Sitti
Jurnal Kesehatan dan Teknologi Vol. 1 No. 1 (2024): Jurnal Kesehatan dan Teknologi
Publisher : Institut Kesehatan dan Teknologi Buton Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64879/jkestek.v1i1.9

Abstract

Colostrum is the milk produced on the first day arrival the third day after baby was born colostrum is the first milk that is produced, produced by the mother breast in the form of a yellowish liquid or clear syrup that contains higher protein and less fat and in ripe milk. Tp find out the relationship between knowledge and giving postpartum mothers about colostrum ASI at the Bataraguru City Health Center Baubau Year 2023.This study used a research Analytical survey design, the subject were postpartum women with knowledge and attitude, the data collection methods were primary and secondary data, data analysis consisted of data reduction, presentation and drawing conclusions.Chi Square test analysis P Value obtained (0,04) a (0,05), then H1 is accepted where there is relationship between knowledge and attituted of postpartum mothers towards colostrum breastfeeding at the Bataraguru Health Center, Wolio District, 2023.The management of early initiation of breastfeeding as initial act of giving colostrum to health services should be done better.
Unlocking Opportunities: Building Skills And Mindset In The Digital Age Faradilla Arwinda Mongan, Frischa; Nuraisyiah, Nuraisyiah; Muchran, Muchriana; Said, Saida; Zulaeha, Sitti
International Journal Of Community Service Vol. 5 No. 4 (2025): November 2025 ( Indonesia - Thailand - Malaysia - Timor Leste - Philippines )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i4.895

Abstract

This community service program, entitled Unlocking Opportunities: Building Skills and Mindset in the Digital Age, was carried out at Sangkhom Islam Wittaya School, Hat Yai, Thailand. The program aimed to strengthen students’ digital literacy, entrepreneurial awareness, cross-cultural communication, and growth mindset as essential 21st-century skills. The activities were designed in the form of interactive workshops, cross-cultural group discussions, hands-on practices, and reflective sessions. Seventy students aged 13 to 16 actively participated in the program. The implementation demonstrated that the integration of experiential learning and international collaboration significantly improved students’ knowledge, skills, and attitudes. Structured presentations effectively enhanced competence, while simulation activities and group discussions built confidence and character. Moreover, the cross-cultural exchange fostered stronger connections and caring attitudes among participants. The final outcomes showed that students developed greater adaptability, creativity, and awareness of global citizenship. In conclusion, the program successfully contributed to empowering youth in Hat Yai through an interdisciplinary and holistic approach to education. The results confirmed the importance of combining digital literacy, leadership training, and cultural collaboration to prepare young learners for global challenges in the digital age. This initiative also opened opportunities for sustainable international partnerships in community service and youth empowerment.
Transformasi Audit Keuangan Berbasis Digital Dalam Penguatan Tata Kelola Keuangan Dan Financial Sustainability UMKM Dan Koperasi Nurjanna, Nurjanna; Rustan, Rustan; Adiningrat, Andi Arifwangsa; Mukarramah, Sitti; Zulaeha, Sitti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.10034

Abstract

Transformasi digital menjadi tuntutan strategis bagi Usaha Mikro, Kecil, dan Menengah (UMKM) serta koperasi dalam menghadapi dinamika ekonomi yang semakin kompleks. Namun, pada praktiknya, banyak UMKM dan koperasi di Kota Makassar masih menghadapi permasalahan dalam tata kelola keuangan dan audit yang ditandai dengan pencatatan manual, lemahnya pengendalian internal, serta rendahnya kualitas laporan keuangan. Kondisi tersebut berdampak pada keterbatasan akses pembiayaan dan rendahnya keberlanjutan finansial usaha. Penelitian ini bertujuan untuk menganalisis transformasi audit keuangan berbasis digital dalam memperkuat tata kelola keuangan dan meningkatkan financial sustainability UMKM dan koperasi di Kota Makassar. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap pengelola UMKM, pengurus koperasi, auditor, serta pendamping UMKM. Hasil penelitian menunjukkan bahwa penerapan audit keuangan berbasis digital mampu meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan, serta memperkuat proses pengambilan keputusan usaha. Meskipun demikian, implementasi audit digital masih menghadapi hambatan berupa keterbatasan literasi digital, infrastruktur teknologi, dan resistensi terhadap perubahan. Secara keseluruhan, transformasi audit keuangan berbasis digital berkontribusi positif terhadap penguatan tata kelola keuangan dan keberlanjutan finansial UMKM dan koperasi, sehingga memerlukan dukungan pelatihan, pendampingan, dan kebijakan yang berkelanjutan
PENGARUH EXECUTIVES NARCISSISM TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR REAL ESTATE DI BURSA EFEK INDONESIA Sarifa; Mira; Zulaeha, Sitti; Ulandari, Meli
Jurnal Ekonomi Sakti Vol 14 No 3 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i3.432

Abstract

The purpose of this study is to determine the effect of CEO narcissism on tax avoidance moderated by company size in real estate sector companies on the Indonesian Stock Exchange. The population in this study is real estate sector companies listed on the Indonesian Stock Exchange for the period 2021-2023. The sample in this study used a purposive sampling technique, based on the established criteria, a sample of 20 samples was obtained. The type of data used is secondary data in the form of the company's Annual Report. The analysis methods used in this study are: Descriptive Statistics, Classical Assumption Tests, Multiple Linear Regression Analysis with Moderated Regression Analysis and Hypothesis Testing and Using the Eviews 12 Application. The results of this study indicate that CEO narcissism has no effect on tax avoidance, and company size is not able to moderate CEO narcissism on tax avoidance. Keywords: CEO Narcissism, Tax Avoidance, Company Size.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Adiningrat, Andi Arifwangsa Amir Amir Aspira, Era Cindy Pratiwi, Cindy Dina Aulia Faradilla Arwinda Mongan, Frischa Masrullah, Masrullah Mediaty Mira Mukarramah, Sitti Nuraisyiah, Nuraisyiah Nurjanna Nurjanna Rustan, Rustan Said, Saida Sarifa Ulandari, Meli Wa Ode Indang