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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Public Health of Indonesia Jurnal Hutan dan Masyarakat English and Literature Journal PENDIPA Journal of Science Education JOURNAL OF APPLIED LINGUISTICS AND LITERATURE Sainmatika: Jurnal Ilmiah Matematika dan Ilmu Pengetahuan Alam AIJER: Algazali International Journal Of Educational Research Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Amnesty: Jurnal Riset Perpajakan Jurnal Ilmiah Farmako Bahari JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Administrasita' Nobel Management Review Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Multidisiplin Madani (MUDIMA) International Journal of Humanities Education and Social Sciences Jurnal Ilmiah Manajemen dan Kewirausahaan DIKSAINS : Jurnal Ilmiah Pendidikan Sains Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) KAGANGA KOMUNIKA: Journal of Communication Science International Journal Of Economics Social And Technology Haga: Jurnal Pengabdian Kepada Masyarakat English Language Teaching Methodology (ELTM) International Journal of Business and Applied Economics (IJBAE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Mutiara Pendidikan Teknovokasi : Jurnal Pengabdian Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal Of Business And Entrepreneurship Research West Science Accounting and Finance Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Metathesis: Journal of English Language, Literature, and Teaching Jurnal Manajemen, Akuntansi dan Bisnis Journal of Applied Linguistics and Literature Business, Accounting and Management Journal JLE: Journal of Literate of English Education Study Program Jurnal Penelitian Sains dan Kesehatan Avicenna Pangale Journal of Forestry and Environment DISCOURSE : Indonesian Journal of Social Studies and Education Macca: Science-Edu Journal IPSSJ PESHUM Atestasi : Jurnal Ilmiah Akuntansi Indonesian Journal of Fundamental and Applied Geography Jurnal Ilmiah Manajemen Dan Kewirausahaan Pinisi: Physics Journal Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Nirwana
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THE INFLUENCE OF BUDGET TRANSPARENCY ON PUBLIC PARTICIPATION IN REGIONAL FINANCIAL SUPERVISION: A SYSTEMATIC LITERATURE REVIEW Lilis Karfina AR; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2841

Abstract

This systematic literature review explores the impact of budget transparency on public participation in regional financial supervision. The review highlights the essential role of transparency in promoting accountability, fostering public trust, and enhancing the efficiency of local governance. Public participation, as a key element in the budgeting process, helps to ensure that government expenditures align with the needs and priorities of citizens, thereby improving the effectiveness of financial oversight. The review also addresses the challenges and barriers faced in implementing budget transparency and public participation, such as limited public access to financial information, lack of civic engagement, and political resistance. By synthesizing findings from various studies, the review underscores the significance of fostering a transparent, inclusive environment that encourages active public participation in regional financial management. The study concludes that effective budget transparency, coupled with robust public involvement, is essential for achieving sustainable development and good governance at the regional level.
ANALYSIS OF INCOME RECOGNITION METHODS Maizur Maharani Putri; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i2.1570

Abstract

The main problem that usually arises in revenue accounting is when revenue is recognized and measured, whether the revenue has been measured and recognized in accordance with generally accepted financial accounting standards. Because revenue recognition needs to be done at the right time for economic events that generate revenue, the amount recognized must also be measured precisely and precisely so that the company can present financial statements fairly. This research is in qualitative form, so the data taken is descriptive in the form of written or spoken words obtained from interviews, field notes and other materials so that it can be easily understood and informed by others. This research aims to determine the revenue recognition method used at PT. Indonesian Credit Insurance Makassar Branch. The research results show that revenue recognition at PT. Indonesian Credit Insurance Makassar Branch is carried out when the policy is issued and the Principal makes payment at the finance/cashier section with payment and is made if the Insured pays the premium in full to PT. Indonesian Credit Insurance Makassar Branch.
THE INFLUENCE OF SELF ASSESSMENT SYSTEM, TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS A MODERATION VARIABLE IN KPP PRATAMA SOUTH MAKASSAR Intan Febrianti; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 2 (2024): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i2.1571

Abstract

This research aims to examine the effect of the Self Assessment System, Tax Knowledge on Taxpayer Compliance with Tax Sanctions as a Moderating Variable at KPP Pratama South Makassar. The population of this research is taxpayers registered at KPP Pratama South Makassar. In selecting the sample we used the Slovin formula so that the total sample obtained was 100 taxpayers. This research uses field research methods. The type of data we use in this research is quantitative data, while the data source is primary data. To collect field data, this research used a survey method by distributing questionnaires. The statistical method used to test the hypothesis is to use SEM with the help of the Smart PLS program. The results of the analysis show that the self-assessment system and tax knowledge have a positive and significant influence on taxpayer compliance, while the moderating variable in this research, namely tax sanctions, strengthens the influence of self-assessment. tax systems and knowledge on taxpayer compliance.
SYSTEMATIC LITERATURE REVIEW OF THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM BASED ON MODERN TECHNOLOGY IN BUMDES CONTRIBUTES TOWARDS IMPROVING THE QUALITY OF FINANCIAL REPORTS IN TERMS OF ACCURACY, TRANSPARENCY AND ACCOUNTABILITY Rosalena Belo Ratte; Haliah; Nirwana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2016

Abstract

The purpose of this study is to explore the application of modern technology-based accounting information systems in BUMDes contributing to improving the quality of financial reports in terms of accuracy, transparency, and accountability at various organizational scales and types of businesses. The method used is Systematic Literature Review aimed at ensuring and evaluating the contribution of previous studies on the application of modern technology-based Accounting Information Systems in BUMDes Financial Reports. The assessment of the quality of the articles obtained includes the validity, reliability, and relevance of the research to the questions asked. In general, this study presents the importance of the application of modern technology-based accounting information systems to support BUMDes activities and accountability amidst increasingly tight business competition. Modern technology offers the right solution to help facilitate various jobs, one of which is the automation of Financial Reports.
Co-Authors . A. Anggi Reskiamalia Adi Candra Adinda Adnan Sauddin Afifah Agussalim Patola DM Ahmad Efendi Ahmad Ismail Ahmad, Karmilayana Aidil Shafwan Aksayanti Al-Munawarah, Afiah Lutfiah amir, rahmi amrin Anastasia D'Ornay Andi Aziz Abdullah Andi Kusumawati Andi Tenri Ampa Angkotasan, Rahma R. N Aprina Defianti Ariefa Primair Yani Arman, Rifqah Zakiyah AS, ST. Asmayanti Ashar Sardiawan Awaluddin Muin, Awaluddin Azis Baco, Juliana Bai Athur Ridwan Bastiana BHAKTI KARYADI Bulan, Rita Darmawati Darmawaty Darmin Delviana Deni Deni Parlindungan Dewi Sartika Elwiyani Army Eman Sulaiman Emi Anggreani Masjur Endang Susilawati Erna Ginsel Fajriani Azis Fatimah Fatimah Fauzan Azhari Marzuki Feni Fenedsia Ridson Fidia Fibriana FITHRIA, Zahrani Fitri Handayani Fitri, Gita Fitriana Fuada, Nurul Guntur H.Andi Achmad Dahlan Hailah Haliah, Haliah Hanapi, Hariani Hasdinawati Haslindah Hasmiatin Hasnawiyah Hasan Hendrik Herman, Nur Melianda Ibrahim Arifin Ida Fitriah, Wa Ode Ifaya, Mus Indah Handriani Intan Febrianti Irfanita, Resky Irmawati Irmawati JUMARDI Khaerany, Rizky Kusumawati, Andi La Ode Liaumin Azim Laode Wijaya Bagus Irianto Lilis Karfina AR M Daud M. Ihsan Said Ahmad Maddatuang Maizur Maharani Putri Masnia Mobilingo, Dea Saufika Mubdi Dzuwhandy Muh. Alief Fahdal Imran Oemar Muhammad Farid Muhammad Hasan Muhammad Rakib Muhammad Saleh Muhammad Watif Massauna MUHAMMAD YUSUF Muhlis Murlan Mustafa Mustafa, Mutakhirani Muthaminnah Nelly Husni Laely Niken Ardana Nisma Ariskha Masdar Nova Amelia Nur Aeni Nurazisah, Andi Fadhilah Nurfatimah. S Nurhayani Nurhayati Lalengaya Nurmagfira Nurmila, St olyvia melky yanti Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Pitra, Eka Raden Wirawan Ramli, Satria Ramlian Rani Ariska Rani Tri Yulianti Rasma Rasyid, Ghofur Reni Maryani Rinda Fitri Handayani Rony, Zahara Tussoleha Rosalena Belo Ratte Rusmidin, Rusmidin S. Widad Ahmad Saasa Sadaruddin, Sadaruddin Safaruddin Ahmad Safira Alviana Sahara Salim Salim, Ryni Ramdhani Salman Sharaswati Sidrah Afriani Rachman, Sidrah Afriani Sinta Sahawati Sitti Hermin Sitti Nurwalyah Sitti Patima Sribianti, Irma sultan Sutarno Syafrie, Firhani Anggriani Syahfir, Hasri Ainun Syamsu Rijal Syamsuddin Syamsunardi Syarief , Faisal Taalami, La Ode Tatiana Thamrin Datjing Trifanya, Rensi Uca Uliyandari, Mellyta Utami, Waode Nurul Wa Anasari WAHYUNI Warite Gire Wawan Gunawan Winola Yuliana Yuliana Yulianingsih, Elysabet Yuliastri, Wa Ode