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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam The International Journal of Accounting and Business Society Jurnal Bisnis, Manajemen, dan Informatika Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review MATAPPA: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis International Journal of Religious and Cultural Studies Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Akuntansi Universitas Muhammadiyah Kupang JURNAL MANAJEMEN PENDIDIKAN Jurnal Bina Akuntansi Journal of Economic, Public, and Accounting (JEPA) BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis MEDIA BISNIS Buletin Poltanesa Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ar-Ribh Journal of Applied Business, Taxation and Economics Reseach Al-Buhuts (e-journal) Kode : Jurnal Bahasa Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) La Ogi : English Language Journal Economics and Business Journal Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Economos : Jurnal Ekonomi dan Bisnis IIJSE Sharia Economic and Management Business Journal (SEMBJ) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Economics, Business Management and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer Fon: Jurnal Pendidikan Bahasa dan Sastra Indonesia
Darwis Said, Darwis
UNIVERSITAS HASANUDDIN
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture 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 Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Social Sciences Other

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Journal : Buletin Poltanesa

 1 
Siri" Na Pacce in Tax Compliance: An Ethnographic Study of The Bugis-Makassar Community Masrullah; Alimuddin; Darwis Said; Amir
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3578

Abstract

This study explores how the cultural values of Siri’ na Pacce shape tax compliance behavior within the Bugis-Makassar community by employing a qualitative ethnographic approach. Data were collected through participatory observation, in-depth interviews with taxpayers, MSME owners, community leaders, and tax officials, as well as analysis of socio-cultural documents in Makassar City. The findings reveal that Siri’, which embodies shame, honor, and personal dignity, functions as an internal moral regulator that encourages individuals to act honestly and responsibly in fulfilling their tax obligations. Conversely, Pacce, which reflects empathy and social solidarity, fosters the understanding that taxation is a collective contribution to public welfare. The interaction between these cultural values generates two forms of compliance: value-based voluntary compliance driven by internal moral awareness, and community norm–based social compliance reinforced by social pressure, reputation, and collective expectations. The study demonstrates that Siri’ na Pacce not only shapes personal behavior but also forms social norms and community-based monitoring that strengthen collective commitment to tax compliance. These values act as social capital, enhancing public trust in tax authorities and supporting voluntary compliance beyond legal enforcement. The findings further indicate that cultural-based communication strategies used by tax officials increase public receptiveness and legitimacy of tax policies. This study concludes that integrating local cultural values into tax education and outreach programs can effectively promote sustainable moral-based compliance and strengthen fiscal governance, particularly in Eastern Indonesia where Siri’ na Pacce remains deeply embedded in social identity.  
Between Logic of Blessing and Accounting Rationality: Financial Reporting Formalization Process in a Sharia Property Developer Icha Mustamin; Alimuddin; Darwis Said
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3607

Abstract

This research explores the meaning of accountability and the fundamental challenges arising during the transition from a manual reporting system to a formal accounting system in a non-bank Islamic property developer. Utilizing a qualitative approach with an in-depth design, the researcher served as a participant-observer for over five months at PT. Pandawa Lima Development in South Sulawesi. Data collection involved triangulation of semi-structured interviews, participant observations, and document analysis to ensure validity. The findings identify the existence of a "logic of blessing" as the dominant rationality replacing conventional market logic, manifested in the owner's migration story and the company's ability to survive three years without sales, interpreted as divine help. The formalization challenge was not merely technical but an intensive sense-making process to translate intuition-based practices into an inflexible account code structure. The study highlights that accounting formalization in this context is a negotiation between spiritual values and technical rigidity. This research contributes to the literature by providing bottom-up empirical data on accounting practices in non-banking Islamic entities and offers practical insights for integrating spiritual values into formal reporting systems without eroding the organization's unique ethos.  
Investment and Identity: A Phenomenological Study of Accounting Students Financial Self-Discovery Mongan, Frischa Faradilla Arwinda; Alimuddin; Said, Darwis; Mendra, Ni Putu Yuria
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3576

Abstract

This interpretive phenomenological study explores how accounting students develop their financial identity through digital investments, explicitly addressing the persistent gap between their theoretical knowledge and practical investment behavior. Utilising in-depth interviews and thematic induction with three students who actively engage in digital investment platforms, the research uncovers that financial identity formation is an existential process, shaped by the intersection of academic rationality, emotional profit/loss experiences, and powerful socio-digital influences. Investment acts as a reflective mirror, aligning students' identity development with responsibility and self-control, consistent with the identity moratorium phase. Importantly, this process reveals significant cognitive dissonance: formal financial knowledge, such as financial statement analysis, is frequently superseded by digital intuition driven by fast-paced information from finfluencers, social media, and real-time news updates. Biases like Fear of Missing Out (FOMO) amplify reliance on rapid digital inputs, leading digital literacy to exert greater influence on investment decisions than formal financial literacy. The study highlights that experiential learning, emotional responses to investment outcomes, and active participation in digital communities contribute to a dynamic, negotiated financial identity among students, integrating logic, emotion, and evolving digital norms. These findings emphasise the necessity for accounting education to enhance behavioural finance and digital literacy modules. Hence, students are better prepared to manage both rational decision-making and the emotional pressures of digital investment. The study contributes new qualitative insights for educators and policymakers by documenting how digital environments transform financial identity and investment behavior among future accountants.
Co-Authors A. Alyani Achmad Abdul Rahman Afifah Ahmad Sani Ahmad, A. Ikhwanul Ahsan, Salsabila Adi Aini Indrijawati Aini Indrijawati Akbar Yusuf Albahrun, Yudi Basma Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Amalia Nur Akhmadani Amir Amiruddin Andi Ayu Frihatni Andi Kumala, Andi Sri Kumala Putri Andi Kusumawati Andi Nurul Tenriwali Hasanuddin Andi Sayyidatun Ufairah Anto Aqifah Nurul Sarsyah Arifuddin Mannan Ashar, Muhammad Asri Usman Asriani Abbas Astuthy, Ritma Tri Aziz Thaba Azizah, Nabila Nurul Basalamah, Muhammad Syafi'i A. Beloan, Bertha Binti Johari, Fuadah Burhan, Dinah Diyanah Christian, Ferry Darmawan, Alif Isyawatul Depi, Sri Desi Nurdiyanti Devianti Tajuddin Edi Harsono edy susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Enrico Paul Erna Pasanda Farhan, Muh. Febriani Febrianti, Intan Fira Fadhilla Firman Fitri Indah Sari Fitriani Fitriani Frischa Faradilla Arwinda Mongan Grace T. Pontoh Grace T. Pontoh Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Hidayat, Nurul Aulia Husein Afiat Icha Mustamin Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Jamsir, Muh Faiz Qaidhan Janide, Anugrah Junaid, Asriani Kaharuddin Kamal, Afrah Namirah Kamsinah Kamsinah Kartini Kartini Kartyaningsih Bela Khaerani Makbul Khairum Nadila Sandy Lilis Karfina Ar Lopes, Rui Madrianah Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Mangeka, Andreas Caesario Marannu Paledung Masradin, Masradin Masrullah, Masrullah Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Muarif Leo Mudatsir Muh. Arif Muhajir Muhajir, Muhajir Muhammad Febriansyah Muhammad Nasri Katman Muhammad Salsabil Kautsar Muhammad Sapril Sardi Juardi Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Nadhirah Nagu Nadhirah Nagu Nadila, Nadila Nagu, Nadhirah Nagu, Nadirah Neks Triani Ni Putu Yuria Mendra Nur Afni Jabir Nur Hidayah Nur Sandi Marsuni Nur Wahyuni Nur'Illiyyien Nurdiyanti, Desi Nurleni Nurleni NURUL RAMADHANI Nurwardhani Oktavian Pasoloran, Oktavian Paledung, Marannu Panggeso, Anastasia Gloria Pontoh , Grace T. Potton, Zainal Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad Riyanti Rizal Setiawan Amin Roby Aditiya S. Syarifuddin Saida Said Saleh, Andi Mulia Saleh, Firman Santiadji Mustafa Santoso, Steven Miracle Saputra, Andi Rafiyadi Eka Sari, Andi Novia Kartika Siska Apriana Sofyan Syamsuddin Suci Amal Sudirman Suhardi, Mutiara Khairunnisa Sultan, Nurul Maghfirah Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifudin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Wa Ode Rayyani Widyantono Arif Wilda Yohanis Rura Yuliana Tahir Yulita, Elvin