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All Journal Daya Saing : Jurnal Ilmu Manajemen Economica: Jurnal Ekonomi Islam Owner : Riset dan Jurnal Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Jurnal Ilmiah Akuntansi Manajemen Jurnal Akuntansi Kompetif LOSARI: Jurnal Pengabdian Kepada Masyarakat International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) SIGn Journal of Social Science Innovative: Journal Of Social Science Research Applied Accounting and Management Review Jurnal Pengabdian Sosial Optimum: Jurnal Ekonomi dan Pembangunan
Triani, Neks
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA CAHAYA PUTRI MEUBEL DESA LAWULO KECAMATAN SAMATURU PERIODE TAHUN 2024 Biringkaka, Wahida; Triani, Neks; Chairunnas, Arnadi
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2217

Abstract

This study was designed to examine the implementation of a sales accounting information system at Cahaya Putri Meubel, located in Lawulo Village, Samaturu District. In this study, a qualitative approach with a descriptive method was used. Data collection was conducted through observation, direct interviews with the business owner, and document collection. The study results indicate that the current sales accounting information system is still manual and primitive, relying on notebooks and receipts without a computer-based system. This leads to risks of transaction data loss, inaccuracies in record-keeping, and potential task duplication.
ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PADA PT POS INDONESIA (PERSERO) Amelia Ramadhani, Siti Nazwah; Triani, Neks; Nichen, Nichen
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2226

Abstract

This study aims to evaluate whether the commercial financial statements of PT Pos Indonesia (Persero) comply with applicable tax regulations. A qualitative method with a descriptive approach was used, based on secondary data such as financial reports, books, and articles. The analysis was carried out in three stages: evaluating financial statement accounts, analyzing their conformity with tax regulations, and drawing conclusions. The findings showed that, as of June 30, 2023, tax penalties were recorded as other expenses in the income statement. This is not in line with Article 9 paragraph (1) letter k of the Income Tax Law, which states that tax fines are non-deductible for income tax purposes. Therefore, a positive fiscal correction was made by adding the tax fine amount back to taxable income. This correction results in a more accurate fiscal financial report that complies with tax regulations. Keywords: Commercial financial reports, fiscal financial reports, fiscal corrections
ANALISIS PERHITUNGAN UTANG PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN DI KOPERASI BERKAH SAWIT NUSANTARA (BSN) DI KEC. POLEANG BARAT Taufiq, Muh.; Triani, Neks; Nichen, Nichen
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2228

Abstract

This study aims to analyze the calculation of Income Tax Article 21 liabilities on employee salaries at the Berkah Sawit Nusantara (BSN) Cooperative in Poleang Barat District. The main focus of the research is to determine the extent to which the cooperative has fulfilled its tax obligations on employee income, including holiday allowances (THR) and bonuses. The results show that throughout 2024, BSN Cooperative did not withhold or report Income Tax Article 21 on employee earnings. This was due to the treasurer’s lack of understanding of tax regulations and the absence of dedicated tax personnel. As a result of this negligence, the cooperative received warnings and is at risk of being sanctioned by the tax authority, with tax liabilities that have not yet been accurately calculated. The study also reveals that the cooperative lacks an adequate tax management and recording system. Therefore, improving human resource competencies through tax training and technical consultations with relevant parties is essential. The study concludes that BSN Cooperative must improve its tax administration and enhance the treasurer’s understanding of tax obligations in order to comply with prevailing regulations professionally. Keywords: Income Tax Article 21, Employee Salaries, BSN Cooperative
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Siskawati, Siskawati; Triani, Neks; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2232

Abstract

This research is conducted to explore how liquidity and profitability influence the stock values of transportation sector firms listed on the Indonesia Stock Exchange. Employing a quantitative approach, the study gathers data through a documentation method by analyzing financial statements available on the official IDX website (www.idx.co.id). The research population includes all transportation firms recorded on the IDX from 2020 to 2023, with a purposive sampling technique selecting 17 companies as the research sample. The findings reveal that both liquidity and profitability exert a significantly positive impact on stock values. These results highlight that liquidity and profitability serve as crucial determinants in shaping stock price movements within corporate entities.Keywords: Liquidity, Profitability, Stock Prices
PENGARUH LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KELURAHAN ANAIWOI KABUPATEN KOLAKA Nuraisyah, Nuraisyah; Triani, Neks; Syahrir, Sasmita Nabila
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2233

Abstract

This research investigate show financial literacy influences the financial performance of MSMEs located in Anaiwoi Village, Kolaka Regency. Utilizing a quantitative methodology, data was gathered through questionnaires administered to local MSME proprietors. The study targets all MSMEs operating within Anaiwoi Village as its population, with a total of 40 respondents chosen via the total sampling method. Findings reveal that financial literacy significantly and positively contributes to the financial outcomes of the seenter prises. Businessowners with greater financial knowledge tend to manage their finances more effectively, resulting in improved performance. The study suggests that MSME actors should deepen their financial understanding to ensure long-term business viability. Furthermore, the insights may assist governmental bodies and relevant institutions in formulating programs to elevate financial literacy among small business operators.Keywords: Financial Literacy, Financial Performance, MSMEs
Pelaksanaan Program Pembangunan Taman Wisata di Desa Unamendaa Arafat, Arafat; Syahrir, Sasmita Nabila; Triani, Neks
SIGn Journal of Social Science Vol 3 No 1: Juni - November 2022
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjss.v3i1.322

Abstract

This research aims to explore and describe the implementation of the tourism park development program in Unamendaa Village. This research uses an inductive qualitative analysis. Inductive analysis is an approach that begins with field facts, analyzes them based on relevant theories and arguments, and ultimately yields a conclusion. The results show that implementing the Tourism Park development program in Unamendaa Village faces several significant obstacles related to communication, resources, disposition, and bureaucratic structure. Regarding communication, the Village Tourism Park program’s socialization needs to be implemented optimally. Regarding resources, there needs to be more BUMDes Organizers in managing the Village Tourism Park. Concerning disposition, although the Village Government has entrusted development responsibility to BUMDes, there still needs to be clarity in the tax payment mechanism. Additionally, the suboptimal bureaucratic structure adds complexity to the obstacles, including issues of supervision, coordination, facility provision, and communication between the Village Government and the community, which collectively hinder the achievement of the Village Tourism Park development goals. Therefore, it is recommended that the Village Government improve communication effectiveness with the community through increased frequency and more innovative socialization methods to ensure that information about the Village Tourism Park development is evenly distributed to all community members. For BUMDes, it is suggested that resource deficiencies be addressed by training organizers in tourism park management and operations and clarifying the division of responsibilities between organizers and traders to prevent role overlaps. Traders are expected to cooperate more closely with BUMDes Organizers, especially regarding compliance with the established tax payment mechanism. The community is encouraged to actively participate in every process of the Village Tourism Park development, in aspects of planning, execution, and supervision, to create good collaboration between the Village Government, BUMDes, traders, and the community, aiming for the sustainable and beneficial development of the Village Tourism Park for all parties in the future.
Sosialisasi Pemanfaatan Media Digital Dalam Meningkatkan Kapasitas Keuangan Desa di Desa Wulonggere Kabupaten Kolaka Septiana, Anis Ribcalia; Alauddin, Murni Ratna Sari; Triani, Neks; Zahari, Ahmad Farouq Mulku; Maulid; La Ode Asrun Azis R; Niar Astaginy
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.v4i2.109

Abstract

Derasnya perkembangan teknologi membuatnya menjadi kebutuhan sekaligus challenge bagi aparatur desa, agar lebih kompeten lagi. Desa atau kelurahanyang melakukan transformasi digital dianggap dapat membantu terwujudnya pemerintahan/negara yang pintar pula. Setelah dilakukan observasi ditemukan bahwa sebagian besar masyarakat Desa Wulonggere Kecamatan Polinggona masih buta digital, bahkan masih ada aparat desa yang tidak mampu menggunakan media digital dalam melaksanakan kerjanya. Tujuan Pengabdian ini untuk meningkatkan kompetensi para aparatur desa, terkhusus dalam rangka penyelesaian tugas-tugas pengelolaan keuangan desa dengan memaksimalkan media digital. Metode yang dilakukan dalam kegiatan pengabdian kepada masyarakat ini meliputi metode ceramah, tanya jawab dan diskusi. Tahapan PkM ini terdiri dari (1) Observasi, Koordinasi dengan pihak desa, penentuan jadwal kegiatan; (2) Penyampaian materi inti, diskusi; dan (3) Penarikan kesimpulan, Penutup. Hasil pelaksanaan kegiatan ini yaitu meningkatnya pengetahuan dan wawasan aparatur desan dan pengurus BUMDes tentang jenis-jenis media digital serta pemahaman dalam pengelolaan keuangan desa. Untuk itu tim menyarankan agar kegiatan upgrading pengetahuan dan keterampilan aparatur desa perlu dilakukan secara berkesinambungan.
ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA JNT EXPRESS TANGGETADA Randi, Randi; Triani, Neks; Bustang, Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Akuntabilitas, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2446

Abstract

The research uses a descriptive qualitative approach, with data collection techniques including interviews, direct observation, and documentation.The main focus of this research covers the recognition, measurement, depreciation, derecognition, as well as the presentation and disclosure of fixed assets.The results of the study indicate that the recognition and measurement of fixed assets have been carried out in accordance with the provisions of PSAK 216, namely recognized when the assets are ready for use and measured based on acquisition cost. However, discrepancies were found in the depreciation treatment, where the company charged depreciation in full without considering the actual usage period of the assets, and has not yet derecognized assets that are already damaged. In addition, the presentation and disclosure of fixed assets have not been formally implemented in the financial statements. This study recommends the need for a more structured accounting system, proportional depreciation recording, and comprehensive fixed asset disclosure to ensure that financial statements are more reliable, relevant, and compliant with standards. Keywords: Fixed Assets, PSAK 216, Accounting, Depreciation, Recognition
Audit Tenure and Auditor Reputation on the Going Concern Audit Opinion of Firms on the Indonesian Stock Exchange: Does Audit Quality Mediate? Nur’Illiyyien, Nur’Illiyyien; Triani, Neks; Kartini, Kartini; Sundari, Sri
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 4 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i4.15668

Abstract

This research aims to investigate the impact of auditor reputation and audit duration on ongoing concern audit opinions through audit quality. The research sample consists of 17 manufacturing companies published between 2020 and 2024 on the Indonesia Stock Exchange (IDX). Logistic regression was used to analyze the data with the aid of of Smart Partial Least Square (SmartPLS) software. Based on the results of hypothesis testing, audit tenure has no effect on the issuance of a going concern audit opinion. On the other hand, auditor reputation has been proven to influence both the going concern audit opinion and the quality of the audit itself. However, audit quality does not affect the going concern audit opinion, nor does it mediate the relationship between audit tenure and auditor reputation on the opinion.
Co-Authors Abbas, Ahmad Ahmad Farouq Mulku Zahari Alauddin, Murni Ratna sari Amelia Ramadhani, Siti Nazwah Ananta, Astin Ananta, Putri Andi Syamsu Alam, Andi Syamsu Anggraini, Yuyun Annisa Annisa Anto, La Ode Arnadi Chairunnas Biringkaka, Wahida Bustang Bustang Dali, Nasrullah Elpa Parinding Fachry Abda El Rahman Fitri Kumalasari, Fitri Hadisantoso, Erwin Hariono Hariono Hidayah, Anita Rahmah Ilham, Surianto Iswan, Andi Kartini Kartini Kusumapradja, Rokiah La Ode Asrun Azis R Layuk, Ririn Yudhani Maulid Muhammad Iqbal Niar Astaginy Nichen, Nichen Nichen, Nichen Nichen Noki, Noki Nuraisyah Nuraisyah Nurdin, Emillia Nur’Illiyyien, Nur’Illiyyien Pandin, Enjois Rongre Paulindini, Putri Radwan, Maha Ramadhan, Andi Muh. Fuad Randi, Randi Riad Afrillah Rosdiana Rosdiana SABARUDIN Sabarudin , Sabarudin Sabarudin Sabarudin Sapriyadi Sasmita Nabila Syahrir Septiana, Anis Ribcalia Siskawati, Siskawati Suci Rahmawati Prima, Suci Rahmawati Sundari, Sri Surianto Ilham Syahrir, Sasmita Nabila Taufiq, Muh. Tombe, Clara Wa Ode Rayyani Wawo, Andi Basru