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All Journal BJRA (Bongaya Journal of Research in Accounting) LOSARI: Jurnal Pengabdian Kepada Masyarakat Al-Buhuts (e-journal) Golden Ratio of Auditing Research Insan Cita Bongaya Research Journal Jurnal Ilmiah Bongaya (JIB)
Kanji, Lusiana
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Transportation Other

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Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan Terhadap Kualitas Laporan Keuangan Yudi Akhmad Sadeli; Kanji, Lusiana; Patiware, Andi
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.77

Abstract

The purpose of this study was to determine the Utilization of Information Technology and Financial Oversight on the Quality of Financial Reports in Anrihua Village, Kindang District, Bulukumba Regency. The research method used in this study is a quantitative research method using a descriptive approach. The population in this study were all apparatus of Anrihua Village, Kindang District, Bulukumba Regency, totaling 38 people.This study used a saturated sample, which took the entire population. The sample size in this study was 38 samples which included all apparatus of Anrihua Village, Kindang District, Bulukumba Regency. The results showed that the use of information technology had no positive and insignificant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency. Meanwhile, financial supervision has a positive and significant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency.
Pengaruh Kejelasan Sasaran Anggaran, Kinerja Manajerial dan Pelaporan/Pertanggungjawaban Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Kabupaten Enrekang Kanji, Lusiana
Jurnal Ilmiah Bongaya Vol. 1 No. 1 (2016): Vol.1 No.1 : April 2016 : Jurnal Ilmiah Bongaya
Publisher : P3M STIEM

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kejelasan sasaran anggaran, kinerja manajerial,dan pelaporan/ pertanggungjawaban anggaran baik secara parsial dan simultan terhadap akuntabilitas kinerja Instansi Pemerintah Daerah Kabupaten Enrekang. Pengumpulan data menggunakan data primer dan sekunder populasi dan sampel dalam penelitian ini sebanyak 37 pegawai Kantor Badan Perencanaan Pembangunan Daerah Kabupaten Enrekang. Hasil kuesioner tersebut telah diuji validitas dan reliabilitasnya, juga telah diuji asumsi klasik berupa asumsi normalitas dan asumsi heterokedastisitasnya. Metode analisis data menggunakan teknik regresi berganda. Hasil penelitian menunjukkan bahwa hipotesis yang diajukan diterima karena menunjukkan hasil uji hipotesis yang positif dan signifikan. Kejelasan sasaran anggaran, kinerja manajerial, Pelaporan/pertanggungjawaban berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah daerah Kabupaten Enrekang.
PENGARUH AKUNTABILITAS PUBLIK DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL SKPD DI KOTA MAKASSAR Kanji, Lusiana
Bongaya Journal of Research in Accounting (BJRA) Vol. 1 No. 1 (2018): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah Akuntabilitas Publik dan Kejelasan Sasaran Anggaran berpengaruh terhadap Kinerja Manajerial SKPD Kota Makassar.Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik purposive sampling. Populasinya adalah SKPD Kota Makassar berjumlah 50 SKPD, sedangkan sampel yang diambil berjumlah 54 responden. Hasil kuesioner telah diuji validitas dan reliabilitas, juga telah diuji asumsi klasik berupa asumsi normalitas dan heteroskedastisitas. Metode analisis data menggunakan teknik regresi berganda. Hasil penelitian ini menunjukkan bahwa: Hasil uji hipotesis dengan menggunakan analisis regresi linear berganda menunjukkan bahwa akuntabilitas publik dan kejelasan sasaran anggaran secara simultan berpengaruh terhadap kinerja manajerial SKPD di Kota Makassar. Sedangkan akuntabilitas publik secara parsial tidak berpengaruh signifikan terhadap kinerja manajerial SKPD di Kota Makassar dan kejelasan sasaran anggaran secara parsial berpengaruh signifikan terhadap kinerja manajerial SKPD di Kota Makassar.
Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Kanji, Lusiana
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.v2i1.108

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Objek penelitian ini yaitu perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan tahun 2013 sampai tahun 2015. Data yang digunakan dalam penelitian ini yaitu data berdasarkan laporan keuangan tahunan yang diperoleh dari Galeri Investasi STIEM Bongaya Makassar. Metode pengambilan sampel dengan menggunakan purposive sampling dan metode analisis data menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan pajak tangguhan tidak memiliki pengaruh signifikan terhadap manajemen laba.
Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan Terhadap Kualitas Laporan Keuangan Yudi Akhmad Sadeli; Kanji, Lusiana; Patiware, Andi
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.77

Abstract

The purpose of this study was to determine the Utilization of Information Technology and Financial Oversight on the Quality of Financial Reports in Anrihua Village, Kindang District, Bulukumba Regency. The research method used in this study is a quantitative research method using a descriptive approach. The population in this study were all apparatus of Anrihua Village, Kindang District, Bulukumba Regency, totaling 38 people.This study used a saturated sample, which took the entire population. The sample size in this study was 38 samples which included all apparatus of Anrihua Village, Kindang District, Bulukumba Regency. The results showed that the use of information technology had no positive and insignificant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency. Meanwhile, financial supervision has a positive and significant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency.
Pengaruh Kinerja Keuangan terhadap Harga Saham pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Kanji, Lusiana; Mikhailah, Amera; Aurelia, Almira; Zuldjibran, Rachmad; Idris, Aryadi
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4637

Abstract

This study aims to determine and analyze the effect of Current Ratio, Return On Equity, and Earning Per Share on Stock Prices in Property and Real Estate Companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from financial reports and stock data using a purposive sampling technique. The population is Property and Real Estate Companies listed on the Indonesia Stock Exchange for the 2019-2021 period with a total of 34 observations. While the samples taken amounted to 93 observations. The results of the research variable data have been tested on the classical assumptions in the form of normality assumptions, auticorrelation assumptions, and their heteroscedasticity assumptions. Methods of data analysis using multiple linear regression techniques.The results of this study indicate that the Current Ratio has no effect on stock prices, Return On Equity and Earning Per Share have a positive and significant effect on stock prices  
Sosialisasi Aspek Perpajakan, Perhitungan Serta Metode Pelaporan Pajak Atas Pengelolaan Keuangan Desa Di Kabupaten Sidrap Wiyana, Anim; Rinaldy, Syiar; Pattiware, Andi; Kanji, Lusiana; Ageng Prameswari, Dewi
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2022): Desember 2022
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v4i2.102

Abstract

Abstrak. Desa mempunyai sumber pendapatan berupa pendapatan asli desa, dana tersebut digunakan untuk mendanai penyelenggaraan kewenangan desa yang mencakup penyelenggaraan pemerintahan, pembangunan, pemberdayaan masyarakat, dan kemasyarakatan. Tujuan yang diharapkan dari pengabdian masyarakat ini adalah untuk memberikan pemahaman aspek pengenaan pajak yang berkaitan dengan adanya traksaksi penggunaan dana desa. Setiap transaksi ekonomi selalu dapat dikaitkan dengan aspek pengenaan pajak, baik yang dilakukan oleh pelaku usaha maupun dilakukan oleh perangkat instansi pemerintah yang dananya bersumber dari APBN / APBD. Metode pelaksanaan dilakukan dengan cara memberikan ceramah dan diskusi terhadap perwakilan perangkat desa. Pelaksanaan kegiatan Pengabdian Kepada Masyarakat ini berjalan dengan baik, para peserta sangat antusias, kegiatan ini menambah pemahaman, motivasi dan kesadaran dari peserta mengenai aspek apa saja yang dikenakan pajak dari penggunaan dana desa. Pemahaman para peserta mengenai istilah perpajakan seperti pemotongan atau pemungutan PPh 21, PPh 22, PPh 23, PPh 4 (2), PPN, serta Bea Materai. Peserta mengetahui cara perhitungan pajak, tatacara pembayaran serta pelaporan SPT secara elektronik (E-SPT).
Opportunity Cost from The Perspective of Lontarak Kotika: A Review of Bugis Makassar Local Wisdom Syam, Aswad; Kadir, Muh. Akob; Kanji, Lusiana
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1874

Abstract

This research aims to examine the concept of opportunity cost from the perspective of Bugis-Makassar local wisdom through the manuscript Lontarak Kotika. As a traditional text containing cosmological knowledge of auspicious and inauspicious days, Lontarak Kotika has long guided the Bugis-Makassar people in making crucial decisions, such as farming, sailing, trading, and performing customary rituals. Using a qualitative approach with an interpretive paradigm and ethnomethodology, this study explores the meanings and practices of opportunity cost manifested in local traditions. The research informants consist of community elders, farmers, fishermen, traders, and cultural experts in Bone and Takalar. Data were collected through in-depth interviews, participant observation, and document studies of Lontarak Kotika. The findings reveal that the Bugis-Makassar community interprets opportunity cost not only within the framework of formal economics but also within cosmological and spiritual horizons. For instance, postponing rice planting on days deemed inauspicious is considered a short-term sacrifice to avoid greater losses, both material and social. In this sense, opportunity cost encompasses not only forgone harvests and time but also cultural legitimacy. This study contributes to academic discourse by enriching interdisciplinary literature, particularly the intersection between economics and cultural anthropology. Practically, it offers a model of understanding opportunity cost grounded in local wisdom as a reference in economic decision-making. Culturally, it reaffirms the relevance of Lontarak Kotika as a traditional compass that remains adaptive in navigating modernity.
Reintegration of State Financial Management Through the FARAH Model: An Accounting Study of Inmates at Lapas Parepare Ramadhani, Farah Nabilah; Yusuf, Marwah; Kanji, Lusiana
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1877

Abstract

This research aims to analyze the role of state financial management in supporting the development and social reintegration of prisoners at Class IIA Parepare Correctional Facility, as well as to examine the effectiveness of the FARAH model (Financial Management, Accountability, Rehabilitation, Awareness, and Holistic Approach). This model is positioned as an integrative framework that links the technical aspects of budget management with social needs in Lapas. The research uses a qualitative method with a phenomenological approach based on Alfred Schutz's sociology. Data is obtained through in-depth interviews, observations, and document analysis, and its validity is tested through triangulation and member checking. Research results show that budget management in Parepare Correctional Facility has been carried out according to procedures, but still faces challenges such as overcapacity, limited resources, and partial rehabilitation programs. The implementation of the FARAH model (Financial Management, Accountability, Rehabilitation, Awareness, and Holistic Approach) offers an integrative solution: Financial management serves as the material basis that ensures basic needs and rehabilitation space are met, while Accountability builds transparency and trust as a form of state legitimacy. Rehabilitation opens up space for the transformation of values and behaviors, Awareness fosters moral and existential consciousness, and the Holistic approach unites all elements in a cross-sectoral collaboration network that strengthens social integration.
Co-Authors Ageng Prameswari, Dewi Aurelia, Almira Idris, Aryadi Kadir, Muh. Akob Mikhailah, Amera Patiware, Andi Pattiware, Andi Ramadhani, Farah Nabilah Rinaldy, Syiar Syam, Aswad Wiyana, Anim Yudi Akhmad Sadeli Yusuf, Marwah Zuldjibran, Rachmad