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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Patria Artha Journal of Accounting Dan Financial Reporting IJMA
Rianthy, Gina Anggi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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ANALISIS KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH PADA PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN ASLI KOTA MAKASSAR Rianthy, Gina Anggi
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).165-174

Abstract

This study aims to determine the development of the contribution of local taxes and regional levies to the local revenue of Makassar City. In this study, data were obtained through observation, documentation, and literature study. The population includes all reports on the realization of the budget, reports on the realization of regional levies and regional taxes for the City of Makassar, and as a sample, reports on the realization of regional income and budget reports for 2020-2023. Meanwhile, the analytical method used is the contribution of PAD, namely Regional Taxes and Levies. The results of this study indicate that the contribution of Regional Tax Revenue and Regional Levies to regional original revenues often fluctuates or is not constant from 2020-2023. Based on the contribution of local taxes and regional levies to regional original income, it has fluctuated or not been constant in the last three years (2020-2023) where the lowest contribution of local taxes to PAD in 2022 is 99.36% and the highest contribution of regional taxes to PAD in 2021 of 99.49% while regional levies have increased in 2022 by 63.97% from the previous year. So, it can be concluded that regional tax revenues and regional levies have increased depending on Regional Original Revenue, which can be concluded that the contribution of regional taxes and regional levies depends on Makassar City Regional Original Revenue.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2019-2021) Rianthy, Gina Anggi; HS, Sri Wahyuni
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i2.902

Abstract

This study is aimed to determine the effect of good corporate governance on financial performance listed on Indonesia Stock Exchange. The type of research used explanatory research with a quantitative approach. This study used secondary data obtained from the annual reports of banking.companies listed on Indonesia Stock Exchange (IDX). The population in this study were banking companies listed on Indonesia Stock Exchange, with sample selected using purposive sampling method as many as banking companies. The data were analyzed using multiple regression analysis techniques with the help of the SPSS program. The results showed (1) the audit committee had no significant effect performance; (2) Independent commissioners had no significant effect on financial performance; (3) The independent board of commissioners had no significant effect on financial performance; (4) The board of directors had a significant effect on financial performance; (5) The board commissioners had no effect on financial performance.
IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 16 TENTANG ASET TETAP PADA CV. HATI MULIYA DI KAB. GOWA Rianthy, Gina Anggi; HS, Sri Wahyuni
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 1 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i1.925

Abstract

This research aims to find out the suitability of the fixed assets at CV. Hati Muliya with Statement of Financial Accounting Standards (PSAK) No. 16. This research uses a qualitative descriptive analysis technique, which aims to determine the actual situation that occurs in the management of fixed assets at CV. Hati Muliya by collecting data, doing data reduction, concluding and providing suggestions. The results of this research indicate that generally the management of fixed assets CV. Hati Muliya was in accordance with PSAK No. 16 whether it is regarding the classification of fixed assets, recognition of fixed assets, measurement of fixed assets, depreciation of fixed assets, derecognition of fixed assets, presentation and disclosure of fixed assets.
Dampak Kebijakan Insentif Pajak Terhadap Pertumbuhan Startup Di Sektor Teknologi Rianthy, Gina Anggi
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.13092

Abstract

Penelitian ini meneliti dampak kebijakan insentif pajak terhadap pertumbuhan startup teknologi di Makassar melalui pendekatan kualitatif studi kasus. Hasilnya menunjukkan bahwa pemahaman dan pemanfaatan insentif pajak oleh startup masih terbatas, disebabkan oleh birokrasi yang kompleks, kurangnya sosialisasi, serta desain insentif yang belum sesuai dengan karakteristik dan kebutuhan dinamis startup. Meskipun ada kesadaran umum tentang keberadaan insentif, banyak pelaku startup yang belum mengetahui secara rinci jenis, syarat, dan mekanisme pengajuannya. Insentif pajak belum menjadi faktor utama dalam pendirian startup maupun dalam keputusan investasi, meskipun berpotensi mendukung aspek operasional seperti peningkatan likuiditas dan reinvestasi. Faktor non-fiskal seperti ketersediaan talenta digital, akses terhadap modal ventura, serta regulasi yang adaptif justru dinilai lebih menentukan dalam pertumbuhan dan keberlanjutan startup. Oleh karena itu, penelitian merekomendasikan penyederhanaan prosedur birokrasi, peningkatan sosialisasi yang terarah dan mudah diakses, serta penyesuaian desain insentif agar lebih relevan dengan fase perkembangan startup. Selain itu, diperlukan sinergi kebijakan fiskal dengan penguatan ekosistem non-fiskal agar tercipta lingkungan yang lebih kondusif bagi inovasi dan pertumbuhan startup teknologi secara berkelanjutan di daerah.
Co-Authors Anzhari, A.Muh AR Pelu, Muhammad Faisal Chikah Arfah, Muhammad Isra' Darwis Lannai Hs, Sri Wahyuni Jumriani, Jumriani Muh Dirwan