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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Pendas : Jurnah Ilmiah Pendidikan Dasar BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Penelitian Ekonomi Akuntansi (JENSI) BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Economics and Digital Business Review Mattawang: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Mitra Mahajana: Jurnal Pengabdian Masyarakat Islamic Accounting and Finance Review Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Artificial Intelligence and Digital Business The Es Accounting and Finance Bata Ilyas Journal of Accounting Accounting Information System, Taxes, and Auditing Journal (AISTA) Vokatek : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Contemporary Administration and Management (ADMAN) Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Nusantara Journal of Multidisciplinary Science Phinisi Applied Accounting Journal Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Journal of Accounting, Economics, and Business Education Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Malaqbiq : Jurnal Pengabdian kepada Masyarakat. Masterpiece Journal Society Service Insight Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Rahmah Journal of Applied Taxation and Policy Diankara-Pengabdian Kepada Masyarakat
Ryketeng, Masdar
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Evaluasi Penyusunan Laporan Keuangan Konsolidasi Berdasarkan Psak 65 Studi Kasus Pada Yayasan Hasyim Asy'ari Ryketeng, Masdar; Nuraeni, Siti; Putri, Amanda; Junillah, Andi Luti; Ariqah, Nurul Ida
Kompetensi (Competence : Journal of Management Studies) Vol 17, No 2 (2023): Oktober
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/kompetensi.v17i2.23159

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis sistem penyusunan laporan keuangan konsolidasi yang dibuat oleh Yayasan dan merekonstruksi laporan keuangan konsolidasi berdasarkan PSAK 65 melalui evaluasi terhadap penyusunan laporan keuangan konsolidasi pada Yayasan Hasyim Asy'ari. Penelitian ini termasuk penelitian kualitatif. Jenis data yang digunakan adalah data primer dan data sekunder. Teknik analisis data yang dilakukan pada penelitian ini yaitu menggunakan model Miles dan Huberman yang meliputi pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa laporan keuangan yang dibuat oleh masing-masing unit lembaga masih menggunakan single entry, dan laporan keuangan konsolidasi yang dibuat oleh Yayasan Hasyim Asy'ari belum sesuai dengan PSAK 65 tentang laporan konsolidasi. Kata Kunci: Evaluasi, Laporan Keuangan, Laporan Konsolidasi, PSAK 65 AbstractThis research aims to analyze the system for preparing consolidated financial reports prepared by the Foundation and reconstruct consolidated financial reports based on PSAK 65 through evaluating the preparation of consolidated financial reports at the Hasyim Asy'ari Foundation. This research includes qualitative research. The types of data used are primary data and secondary data. The data analysis technique used in this research uses the Miles and Huberman model which includes data collection, data reduction, data presentation and drawing conclusions. The results of this research indicate that the financial reports prepared by each institutional unit still use single entry, and the consolidated financial reports prepared by the Hasyim Asy'ari Foundation are not in accordance with PSAK 65 concerning consolidated reports. Keywords: Evaluation, Financial Statements, Consolidated Statements, PSAK 65
Share Price Impact Of Pt XL Axiata Tbk and PT Link Net Tbk Before and After The Acquisition Masdar Ryketeng; Andi Luti Junillah; Nurul Ida Ariqah; Siti Nuraeni; Amanda Putri
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i1.47002

Abstract

The purpose of this study is to be able to analyze the impact of PT XL Axiata's stock price before and after the Link Net acquisition to help readers understand the direct impact of the acquisition on the company's stock price. The research sample is the stock price before and after the acquisition of PT XL Axiata and PT Link Net from January 1, 2021 to May 1, 2023. Data collection in this study is secondary data. There is a significant difference between PT XL Axiata and PT Link Net and stock prices can affect market sentiment. PT LINK Net shows a significant difference in share price before and after the acquisition of XL Axiata. Keyword: Impact, Acquisition, Stock Price, Company Performance
OPTIMALISASI UMKM RAJA BOLU Irwandi, Irwandi; Samsir, Andi; Syachbrani, Warka; Ryketeng, Masdar; Oktaviyah, Nurafni
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v5i1.4056

Abstract

MSMEs play an important role in creating jobs and contributing to the economy. Small and medium enterprises are used as a valuable opportunity to make money more profitably. Bolu is a very popular food in Indonesia. Steamed sponge cake has different variations, such as coconut milk, sugar, pandan leaves, and bananas. "Raja Bolu" is one of the MSMEs that needs to be optimized to be more advanced. By using a naturalistic method approach through a series of interviews, the information collected then leads to the development of conclusions and recommendations for utilizing digital marketing in revenue growth. Raja Bolu sales need to be optimized because they only use a banner. Raja Bolu has a distinctive taste but the food life is relatively short, no more than two nights because it does not use preservatives.  
Sosialisasi Penggunaan Core Tax Administration System (CTAS) pada Lembaga Swadaya Masyarakat (LSM) Pattiro Jeka Jeneponto Samsinar, Samsinar; Sangkala, Masnawaty; Rahman, Ahmad Nashiruddin Mushoddiq; Idris, Hariany; Ryketeng, Masdar
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2025:PROSIDING EDISI 5
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak. Perubahan sistem administrasi perpajakan di Indonesia memasuki fase transformasi digital melalui penerapan Core Tax Administration System (CTAS) yang menjadi tonggak penting dalam reformasi perpajakan nasional. Implementasi sistem ini menuntut peningkatan literasi dan kesiapan masyarakat untuk beradaptasi dengan mekanisme baru perpajakan berbasis teknologi informasi. Kegiatan pengabdian kepada masyarakat ini dilaksanakan oleh tim dosen Universitas Negeri Makassar dengan tujuan untuk meningkatkan pemahaman, keterampilan, dan kesadaran digital para anggota Lembaga Swadaya Masyarakat (LSM) Pattiro Jeka Jeneponto dalam menggunakan sistem CTAS secara efektif dan tepat guna. Kegiatan dilakukan melalui beberapa tahapan, yaitu sosialisasi konsep CTAS dan perubahan kebijakan perpajakan terkini, pelatihan interaktif terkait penggunaan fitur digital seperti aktivasi akun wajib pajak, e-Filing, e-Billing, serta manajemen akses pajak berbasis elektronik, hingga tahap pendampingan teknis dalam simulasi pelaporan pajak. Metode yang diterapkan menekankan pada pembelajaran partisipatif, diskusi kasus, dan praktik langsung untuk memastikan transfer pengetahuan yang berkelanjutan. Hasil kegiatan menunjukkan peningkatan signifikan pada aspek literasi digital, pemahaman regulasi perpajakan, serta keterampilan teknis peserta dalam menggunakan sistem digital perpajakan. Selain itu, kegiatan ini juga menumbuhkan kesadaran kolektif akan pentingnya kepatuhan pajak sebagai bagian dari kontribusi warga negara terhadap pembangunan. Melalui kegiatan ini, perguruan tinggi berperan aktif sebagai mitra strategis pemerintah dalam memperkuat ekosistem literasi pajak di tingkat lokal, mendukung keberhasilan implementasi CTAS secara nasional, dan mendorong terwujudnya administrasi perpajakan yang modern, transparan, serta berkelanjutan. Kata kunci: Core Tax Administration System, literasi digital perpajakan, sosialisasi, organisasi nirlaba.
Analisis Pengaruh Kebijakan Dividen Terhadap Fluktuasi Harga Saham (Studi Kasus: Pada PT Sekar Laut Tbk di Bursa Efek Indonesia) Ryketeng, Masdar; Musdalifah; Rafikasari; Mutiara, Sri; Handayani, Astira
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penulisan ini adalah untuk menganalisis pengaruh kebijakan dividen terhadap koreksi harga saham PT. Sekar Laut Tbk di pasar saham Indonesia. Data yang digunakan dalam penelitian ini mencakup periode tiga tahun 2019-2021. Metode analisisnya adalah regresi linier sederhana, yang menentukan hubungan antara dividen per saham (X) dan harga saham (Y). Hasil penelitian menunjukkan bahwa terdapat hubungan positif antara dividend per share dengan Harga saham perusahaan. Selain itu, hasil analisis juga menunjukkan bahwa kebijakan dividen hanya mempengaruhi volatilitas harga saham sebesar 21,16%, sedangkan faktor Iain seperti kondisi ekonomi, stabilitas politik, kebijakan perbankan, suku bunga bank dan nilai tukar mempengaruhinya. 78,84%. Penelitian ini memberikan gambaran bahwa kebijakan dividen PT. Sekar Laut Tbk tidak berpengaruh signifikan terhadap harga saham. Faktor eksternal lainnya juga berperan penting dalam pergerakan harga saham. Studi ini dapat menjadi dasar bagi perusahaan dalam mempertimbangkan kebijakan dividen sesuai dengan situasi pasar dan faktor eksternal yang mempengaruhi harga saham.  
Pemberdayaan Pelaku UMKM Menuju Pajak Melek Digital melalui Sosialisasi dan Implementasi Sistem Coretax sebagai Upaya Peningkatan Literasi Perpajakan Digital Idris, Hariany; Ginting, Chris Dayanti Br.; Rahman, Ahmad Nashiruddin Mushoddiq; Ryketeng, Masdar; Samsinar, Samsinar
Rahmah : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2025): Rahmah : Jurnal Pengabdian Masyarakat
Publisher : Jaanur ElBarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/g58yjp90

Abstract

The community service activity aims to socialize and implement the Coretax System as an effort to increase digital tax literacy for micro, small, and medium enterprises (MSMEs). The service method uses an educational and participatory approach. The results of the community service activity enable MSMEs to understand the benefits of Coretax in simplifying tax administration obligations while raising awareness of the importance of tax compliance as a form of contribution to national development. Overall, this activity emphasizes the importance of synergy between the academic world, community institutions, and tax authorities in strengthening tax literacy and compliance through digital innovation.
Increasing Tax Awerenes for Micro-Enterprise Entrepreneurs in Coastal Areas : An Education and Mentorship Approach Sirajuddin; Natsaha Mazna Ramli; Muhammad Khaedar Sahib; Masdar Ryketeng; Muhammad Idrus; Achdian Anggreny Bangsawan; Miftha Farild
Masterpiece Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8jb9ra19

Abstract

Micro-enterprises play a crucial role in supporting local economic growth, particularly in coastal areas where communities depend heavily on informal business activities such as fisheries, seafood processing, small trading, and water-based services. Despite their economic contribution, tax awareness among micro-enterprise entrepreneurs in these regions remains remarkably low, limiting their access to formal financial services and government support programs. This community engagement program aims to enhance tax awareness and compliance through an integrated education and mentorship approach specifically designed for coastal micro-business actors in South Sulawesi. The program incorporates interactive tax literacy training, hands-on mentoring, and practical demonstrations on administrative processes such as Taxpayer Identification Number (NPWP) registration, tax reporting, and the use of digital tax platforms. Collaboration with Universiti Sains Islam Malaysia, the International Association of Economic and Business, several local universities, community organizations, traditional institutions, and Masjid Terapung Ar-Rahma Tallo ensures a culturally grounded and community-based implementation strategy. The program addresses key issues faced by micro-entrepreneurs, including limited financial literacy, negative perceptions of taxation, minimal access to digital services, and the absence of personalized guidance. Findings indicate that the combination of contextual education and continuous mentorship significantly improves participants’ understanding, confidence, and willingness to comply with tax obligations. Beyond increasing tax awareness, the initiative strengthens community networks, enhances entrepreneurial capacity, and supports the development of a more inclusive and sustainable local economic ecosystem. This model offers a scalable framework for tax empowerment in underserved coastal communities.
Pengaruh Pemahaman Perpajakan, Love of Money, dan Diskriminasi Perpajakan terhadap Persepsi Mahasiswa Mengenai Tax Evasion Ryketeng, Masdar; Samsinar, Samsinar; Rahman, Ahmad Nashiruddin Mushoddiq
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.698

Abstract

This study aims to examine the influence of tax understanding, love of money, and tax discrimination on students' perceptions of tax evasion. The population in this study were students in the Applied Accounting Study Program at Makassar State University, while the sample was selected using a purposive sampling technique with the criteria of students who have acquired a basic understanding of taxation, namely Applied Accounting students from the 2021-2023 intake. Data were obtained through documentation methods and analyzed using the classical assumption test, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R2). The results showed that tax understanding, love of money, and tax discrimination simultaneously had a significant effect on students' perceptions of tax evasion. Partially, tax understanding and tax discrimination had a significant effect on tax evasion, while love of money had no significant effect. The coefficient of determination value of 23.6% indicates that the three independent variables are able to explain variations in tax evasion perceptions, while the remainder is influenced by other factors outside the model.
Analisis Sistem Pengendalian Internal Persediaan Obat-Obatan dan Kesehatan Pada Puskesmas Sailus Kabupaten Pangkajene dan Kepulauan Sahade, Sahade; Ahwalah, Nafiatul; Ryketeng, Masdar
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4118

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas sistem pengendalian internal atas persediaan obat-obatan dan alat kesehatan di Puskesmas Sailus Kabupaten Pangkajene dan Kepulauan berdasarkan lima komponen Sistem Pengendalian Intern Pemerintah (SPIP) yang diatur dalam PP No. 60 Tahun 2008. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan pengendalian internal pada Puskesmas Sailus belum berjalan secara optimal. Pada aspek lingkungan pengendalian, SOP telah diterapkan, namun masih terdapat perangkapan tugas yang mengurangi independensi. Pada penilaian risiko, puskesmas telah menerapkan sistem FEFO dan menentukan batas minimal stok, tetapi risiko kehilangan masih tinggi karena akses gudang yang tidak dibatasi. Aktivitas pengendalian sudah mencakup pencatatan manual, pengecekan stok bulanan, serta penyusunan LPLPO, namun belum didukung sistem digital yang memadai. Informasi dan komunikasi telah berlangsung melalui rapat rutin dan media digital, tetapi sistem informasi persediaan belum terintegrasi. Pemantauan dilakukan melalui stock opname dan audit eksternal, namun belum mampu sepenuhnya mengatasi permasalahan persediaan. Secara keseluruhan, sistem pengendalian internal Puskesmas Sailus dinilai belum sepenuhnya efektif dan memerlukan perbaikan pada aspek akses gudang, digitalisasi pencatatan, serta pemisahan tugas. Beberapa kelemahan yang ditemukan meliputi akses gudang yang masih terbuka tanpa pembatasan yang memadai, pencatatan stok yang belum sepenuhnya terdigitalisasi, serta adanya perangkapan tugas yang berisiko mengganggu independensi dan menurunkan kinerja pegawai.
Analisis Efektivitas dan Kontribusi Pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) Terhadap Pendapatan Asli Daerah Fachrul Firdaus, Muh; Afiah, Nur; Ryketeng, Masdar
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 2 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i2.106

Abstract

This study aims to analyze the effectiveness and contribution of the Land and Building Rights Acquisition Tax (BPHTB) to the Locally-Generated Revenue (PAD) of Barru Regency. The data collection technique used is documentation. This study employs a quantitative method with an analysis of the effectiveness ratio and contribution ratio. This study uses primary data which includes regional tax revenue reports for the 2021-2023 period. The results indicate that the collection effectiveness of the Land and Building Rights Acquisition Tax (BPHTB) in Barru Regency during 2021-2023 is still considered effective, with an average effectiveness rate of 92.98%. However, the contribution of BPHTB to Locally-Generated Revenue (PAD) remains very low with an average rate 3,36%.
Co-Authors Achdian Anggreny Bangsawan Ahmad Nashiruddin Mushoddiq Rahman Ahsani Paramita Ahwalah, Nafiatul Ainiyah, Detha Anugerah Ainun Mardiyah Paturusi Akbar, Muh. Alda Hikmah Rhamadani JL Alifiah Alif Alifiah Alif Aliyah Aqilah Resmail Almasita Alya Nabila Amalia Karim, Resky Amanda Putri Andi Alamsyah Saputra Andi Alif Firmansyah Andi Luti Junillah Andi Puput Fitriani Amier Andika Isma ANNISA HANDAYANI Annisa Maulidya Mustapa Anwar, Azwar Aprin Aga Aprin Aga Ardiansyah Ariqah, Nurul Ida Aris Baharuddin Asnelli Absyam Atia Kirana Atirah Auliyah, Nur Afifah Awalia, Andi Dio Nurul Ayu Pratika Azisah, Andi Nurul Azwar Anwar Chris Dayanti Br. Ginting Chris Dayanti Br. Ginting S Dea Ramahdiny Putri, Acer Della Fadhilatunisa Dian Anugrah Gaffar Dunakhir, Samirah Fachrul Firdaus, Muh Farida Nurhasanah Fitria, Suci Gagaring Pagalung Hajar Dewantara Hajrah Hamzah Hamzah, Hajrah Handayani, Astira Hariany Idris Hariany Idris Huriyah, Andi Husnul Ilma Wulansari Hasdiansa Irwandi Junillah, Andi Luti Loso Judijanto M. Miftach Fakhri Malik, Andi Sulastri Mariska, Revi Masnawaty Sangkala Maulidya, Dea Mega Fatimah Rosana Miftha Farild Muflikhah, Itsna Muh. Wahyu Tirsyad Eka, Putra Muhammad Azis Muhammad Fiqhi Wardhana Muhammad Husni Muhammad Idrus Muhammad Khaedar Sahib Muhammad Nurfaizy Hamdan Mukhammad Idrus Musdaliana Musdalifah Musdalifah Mushoddiq Rahman, Ahmad Nashiruddin Mutiara, Sri Nadhiyah Putri Wahdana Nadhiyah Putri Wardana Nashiruddin Mushoddiq Rahman, Ahmad Natsaha Mazna Ramli Nazhifa Putri Athifa Nazwar, Muh. Naufal Ningsih, Tri Widyastuti Nur Afiah, Nur Nur Astaman Putra Nur Hikma Lestari Abidin Nur Ismiana Putri Nur Luthfiah. Z Nurafni Oktaviyah Nurdifna Az-Zahra Nurhaeni R. Nurhaliza, Azzahrah Nurhayani Nurhidayana Nurhidayana, Nurhidayana Nurrahmah, Andi Tenrisau Nurul Ida Ariqah putri, amanda Putri, Anisa Nabila Raden Mohamad Herdian Bhakti Rafika Sari Rafikasari Rahmayani Hamid Rauf, Annajmi Regina Reski Wardani Rifda Faida Rifda Faida Rifka Azzahroh Risa Rukmana Rusdi, Athirah Aprisya Muh. Sahade Samsinar Samsinar Samsinar Samsinar Samsir, Andi Sangkala, Masnawaty Sarmila Sirajuddin Siti Nuraeni Siti Nuraeni, Siti Sri Fajriani sri yanti, sri Sugeng Santoso Sukmawati Muhtar Surianto, Nurul Maghfirah Syafar Ahmad Syamsuri Syamsuri Tangdi, Maria Miranti Tanti Widia Nurdiani Warka Syachbrani Widya Cantika Kinanti Wahab Yuliana Zahratul , Hawaisya