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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Bisnis, Manajemen, dan Informatika Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi 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 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 Bina Akuntansi Journal of Economic, Public, and Accounting (JEPA) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis MEDIA BISNIS 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, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Economos : Jurnal Ekonomi dan Bisnis Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Economics, Business Management and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer
Darwis Said, Darwis
UNIVERSITAS HASANUDDIN
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ANALISIS PERILAKU PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD SEBAGAI MEDIA PEMBAYARAN PAJAK KENDARAAN BERMOTOR Amalia Nur Akhmadani; Grace T. Pontoh; Darwis Said
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.685

Abstract

Penggunaan sistem teknologi menjadi salah satu aspek yang semakin berkembang, khususnya pada penggunaan QRIS sebagai media pembayaran. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi perilaku penggunaan QRIS sebagai media pembayaran pajak kendaraan bermotor pada Kantor SAMSAT Makassar I menggunakan Technology Acceptance Model (TAM) dengan dua konstruk utama, yaitu persepsi kegunaan dan persepsi kemudahan penggunaan serta variabel moderasi kesukarelaan dan pengalaman. Penelitian ini menggunakan data primer yang diperoleh dari kuesioner yang disebarkan ke wajib pajak pengguna QRIS sebanyak 100 orang. Hasil penelitian menunjukkan jika persepsi kegunaan tidak berpengaruh signifikan dan persepsi kemudahan penggunaan berpengaruh signifikan terhadap perilaku. Kesukarelaan mampu memoderasi hubungan antara persepsi kegunaan dan persepsi kemudahan penggunaan terhadap perilaku, sedangkan pengalaman tidak menunjukkan efek moderasi yang signifikan.
HUBUNGAN BIAYA LINGKUNGAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS DALAM PERUSAHAAN Christian, Ferry; Said, Darwis; Nagu, Nadhirah
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 01 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i01.33880

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan biaya lingkungan dan pengungkapan corporate social responsibility terhadap profitabilitas dalam perusahaan. Selanjutnya menguji pengaruh biaya lingkungan terhadap pengungkapan corporate social responsibility. Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021 dengan jumlah sebanyak 48 sampel data yang dianalisis yang memenuhi kriteria dengan teknik purposive sampling. Data analisis dilakukan dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa, biaya lingkungan berpengaruh terhadap profitabilitas, besar kecilnya biaya lingkungan yang ditetapkan perusahaan berpengaruh terhadap tingkat profitabilitas perusahaan. Pengungkapan corporate social responsibility tidak berpengaruh terhadap profitabilitas perusahaan, artinya bahwa pengungkapan informasi lingkungan hanya menyediakan informasi tambahan tentang upaya perusahaan dalam hal tanggung jawab sosial dan lingkungan. Hasil lain dari pengaruh biaya lingkungan terhadap pengungkapan corporate social responsibility tidak menunjukkan adanya pengaruh, sehingga perusahaan perlu meningkatkan kualitas pengungkapan informasi tentang lingkungan. 
Altruistic Value Reflection Company Policy and Strategy: Finding Local Wisdom and the Meaning of CSR Darwis Said; Asriani Junaid
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v3i2.253

Abstract

This research focuses on exploring the values in company activities that can be justified as a form or model for implementing corporate social responsibility (CSR). Data collection was carried out through interviews, field observations, and literature studies. While data analysis was carried out using an ethnomethodological approach. This study indicates that incorporating business practices, through the organizational structure model and several CSR strategies and policies reflect the existence of altruistic values , which are a form or model of CSR implementation. This can be seen in an organizational structure with the Town Service Department, External Relations Department, and Environmental, Health, and Safety Department (EHS). Activities and corporate culture that have a holistic dimension are guided by a vision, concern, jointness (in responding to and overcoming problems), and always learning and taking advantage of every accident. The results of this study indicate a meeting point between business interests and socio-environmental interests. There is a process of transforming knowledge of the company's sand culture on the behavior and way of thinking of the company's people.
KEARIFAN LOKAL DAN AKUNTANBILITAS SOSIAL STUDI FENOMENOLOGIS TERHADAP NILAI MAJA LABO DAHU DALAM PRAKTEK EKONOMI KOLEKTIF MASYARAKAT BIMA Hariatih, Hariatih; said, Darwis; Damayanti, Ratna Ayu
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.57876

Abstract

Penelitian ini bertujuan untuk mengeksplorasi makna nilai Maja Labo Dahu dalam kehidupan sosial dan ekonomi masyarakat Bima, serta perannya dalam membentuk praktik akuntabilitas sosial dan sistem pelaporan berbasis komunitas. Pendekatan yang digunakan adalah kualitatif dengan metode fenomenologis hermeneutik, melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa nilai Maja Labo Dahu yang menekankan rasa malu dan takut,telah terinternalisasi sebagai norma sosial yang mendorong kejujuran, integritas, dan tanggung jawab kolektif. Praktik akuntabilitas di komunitas lebih menekankan mekanisme sosial seperti musyawarah dan pengawasan moral daripada pelaporan formal. Nilai ini berfungsi sebagai kontrol internal yang efektif dan membentuk akuntabilitas substantif yang kontekstual dan bermakna secara etis. Temuan ini menguatkan urgensi pengembangan akuntansi kontekstual yang mengintegrasikan nilai-nilai budaya lokal dalam sistem pelaporan komunitas.
INTERPRETIVE DISTANCE BETWEEN ACCOUNTING INFORMATION AND INSTITUTIONAL STRATEGY: A HERMENEUTIC PHENOMENOLOGICAL STUDY ON PUBLIC SERVICE AGENCY UNIVERSITIES Aditiya, Roby; Damayanti, Ratna Ayu; Said, Darwis
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.58933

Abstract

This study aims to explore the meaning and practice of using accounting information in strategic decision making at Public Service Agency State Universities (PTN-BLU). This study arises from the phenomenon of low utilization of accounting information in public sector managerial practices and the limitations of the positivistic approach in understanding this context. Using an interpretive approach and hermeneutic phenomenological method, data were collected through in-depth interviews and document analysis, involving two key informants from internal control and strategic planning units. The results showed four main findings: accounting information is understood administratively and not strategically; there is a distance between accounting systems and policy logic; strategic decisions are dominated by bureaucratic and political narratives; and there is a weak interpretive culture of financial statements. The study asserts that accounting reform should go beyond technical aspects and emphasize the importance of interpretation of financial statements.
CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PERTUNJUKAN : PERSPEKTIF DRAMATURGI DALAM MEMAHAMI PENGELOLAAN CITRA PERUSAHAAN (STUDI PADA PT BANK RAKYAT INDONESIA TBK) Mustafa, Mifta Aulia; Middin, Muslianti; Said, Darwis
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.563

Abstract

This study aims to understand how PT Bank Rakyat Indonesia Tbk. (BRI) uses Corporate Social Responsibility (CSR) programs as a performance to shape and manage the company's image, using Erving Goffman's dramaturgical perspective. Through a qualitative approach and case study method, data were collected through semi-structured interviews with internal parties of the company and analysis of documents such as sustainability reports, media publications, and CSR campaigns. The findings show that BRI's CSR operates in two symbolic areas: the frontstage, which is presented to the public through positive narratives, promotional media, and formal reporting; and the backstage, which reflects internal dynamics, planning processes, and the reality of program implementation. The analysis reveals that although CSR is carried out with social goals, public representation is often strategically arranged to strengthen the institutional image. Thus, CSR is not only a practice of social responsibility, but also a dramaturgical instrument in managing corporate impressions. This study broadens the understanding of CSR as a social construction and its contribution to shaping corporate legitimacy in the eyes of the public.
SISTEM INFORMASI AKUNTANSI BERBASIS BLOCKCHAIN: PENDEKATAN ALTERNATIF UNTUK MENINGKATKAN KEPATUHAN PAJAK Insirat, Mutahira Nur; Syahfir, Hasri Ainun; Said, Darwis
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 2 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i2.44501

Abstract

Data dari Organization for Economic Co-operation and Development (OECD) menunjukkan bahwa proporsi rasio pajak Indonesia terhadap Produk Domestik Bruto (PDB) pada tahun 2019-2020 berada di posisi ketiga terbawah, yaitu 10,1%. Hal ini menunjukkan bahwa kepatuhan pajak di Indonesia masih rendah dibandingkan dengan negara lain. Sistem informasi akuntansi yang efektif diperlukan agar perusahaan dapat menerapkan, mencatat dan melaporkan prosedur yang tepat dalam kepatuhan pajak. Ketidakpatuhan dapat menimbulkan berbagai konsekuensi, mulai dari sanksi finansial hingga investigasi kriminal yang mengancam daya saing perusahaan. Oleh karena itu, OECD menyelidiki berbagai pendekatan untuk meningkatkan kepatuhan pajak bisnis, termasuk teknologi blockchain. Meskipun penelitian blockchain terus berkembang, belum ada yang melihat bagaimana teknologi ini dapat mempengaruhi sektor pajak. Manajemen kepatuhan pajak sering kali didefinisikan sebagai area tanggung jawab perusahaan yang independen karena memastikan kepatuhan pajak dalam proses bisnis adalah tugas yang kompleks dan menantang. Meskipun demikian, kepatuhan pajak harus dimasukkan ke dalam proses bisnis untuk memungkinkan kepatuhan sesuai desain dan menghasilkan proses yang efisien. Kami menyelidiki apakah teknologi blockchain dapat meningkatkan kepatuhan pajak dengan merancang proses bisnis yang sesuai. Kami menyediakan desain konseptual dan prototipe untuk mengimplementasikan proses yang patuh dalam konteks pajak pertambahan nilai untuk mencapai tujuan ini
Mengungkap Praktik Akuntansi Sosial dalam Komunitas Perempuan: Studi Etnometodologi atas Sistem Arisan di Makassar Mispa, Sitti; Damayanti, Ratna Ayu; Said, Darwis
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 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.v10i1.622

Abstract

Penelitian ini bertujuan untuk menggambarkan praktik sosial arisan sebagai wujud akuntansi komunitas, menganalisis sistem akuntabilitas berbasis nilai-nilai lokal dan kepercayaan sosial, serta merekonstruksi makna akuntansi dari perspektif komunitas perempuan melalui pendekatan etnometodologi. Penelitian ini menggunakan pendekatan kualitatif eksploratif dengan metode etnometodologi untuk memahami praktik akuntansi sosial dalam arisan ibu-ibu rumah tangga di lingkungan RT di Kota Makassar. Pengumpulan data dilakukan melalui tiga teknik utama yaitu observasi partisipatif, wawancara mendalam, dan dokumentasi. Data dianalisis dengan pendekatan analisis interaksi sosial dan percakapan, khas dari etnometodologi. Hasil penelitian menunjukkan bahwa praktik arisan dalam komunitas ibu-ibu RT di Makassar merupakan bentuk nyata dari akuntansi sosial berbasis komunitas. Praktik ini membuktikan bahwa akuntansi bisa hadir dalam bentuk yang sederhana, partisipatif, dan bermakna secara sosial. Arisan bukan hanya sekadar kegiatan simpan-pinjam, tetapi juga arena pembentukan nilai, kepercayaan, dan solidaritas. Dengan demikian, arisan menampilkan wajah alternatif akuntansi yang hidup dan kontekstual.
The Meaning of Accounting: Exploring the Experiences of Local Business Actors (Case Study of Traditional Coffee Shop) Nadila, Nadila; Panggeso, Anastasia Gloria; Said, Darwis
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1765

Abstract

MSMEs are key players in the economy of Indonesia, but they often encounter difficulties in managing their finances, especially when it comes to creating accurate financial documents that adhere to accounting regulations. In regions such as North Kolaka, which are remote, these challenges are further exacerbated by the lack of access to formal accounting education and resources. This study aims to explore the experiences of Micro, Small, and Medium Enterprises (MSMEs) in North Kolaka, especially Warkop Bunda, in managing accounting and finance. Using a qualitative descriptive approach, this study analyzes simple financial recording practices and the meaning of accounting for business actors. The results show that although business owners rely on practical manual recording, they face significant obstacles, such as limited knowledge and resources to implement formal accounting. Financial recording functions more as a cash flow control tool and reflects social responsibility towards family and society. These findings highlight the need for accounting education and training that is appropriate to local needs, as well as a simpler accounting system to improve the efficiency of financial management. Hence, this study provides new insights for the development of policies and mentoring programs for MSMEs in the region.
WHISTLEBLOWING AND FINANCIAL FRAUD: A LOOK BACK AT MOTIVATIONS, PROTECTIONS, AND CHALLENGES (A SYSTEMATIC LITERATURE REVIEW) A. Alyani Achmad; Darwis Said
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3378

Abstract

This study aims to review the motivation, protection, and challenges faced by whistleblowers in exposing financial fraud, using the Systematic Literature Review (SLR) approach. This study reviews relevant literature in the period 2005-2025 to identify various factors that influence an individual's decision to report, as well as the effectiveness of the existing reporting system. The results of the study indicate that whistleblower motivation is strongly influenced by a combination of moral, social, and material factors, where moral motivation is often the main driver to report fraud in order to maintain organizational integrity. In addition, financial incentives and legal protection also play an important role in encouraging reporting. Although many countries have adopted whistleblower protection policies, the main challenge is in developing countries, where the implementation of legal protection is often ineffective. This study also found that individual personality and organizational culture also influence the decision to whistleblow. Therefore, this study suggests the need for an improved protection system that is more effective, both in terms of law and organizational culture, to support the success of whistleblowing in preventing financial fraud.
Co-Authors A. Alyani Achmad Abdul Rahman Aditiya, Roby Afifah Ahmad Sani Aini Indrijawati Aini Indrijawati Akbar Yusuf Alimuddin Alimuddin Amalia Nur Akhmadani Amiruddin Andi Ayu Frihatni Andi Kumala, Andi Sri Kumala Putri Andi Kusumawati Andi Nurul Tenriwali Hasanuddin Andi Sayyidatun Ufairah Anto Arifuddin Mannan Ashar, Muhammad Asri Usman Basalamah, Muhammad Syafi'i A. Beloan, Bertha Christian, Ferry Depi, Sri Desi Nurdiyanti Devianti Tajuddin Edi Harsono edy susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Enrico Paul Erna Pasanda Febriani Febrianti, Intan Fira Fadhilla Firman Fitri Indah Sari Fitriani Fitriani Grace T. Pontoh Grace T. Pontoh Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Husein Afiat Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Janide, Anugrah Junaid, Asriani Kaharuddin Kamsinah Kamsinah KARTINI KARTINI Kartyaningsih Bela Khaerani Makbul Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Marannu Paledung Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Mudatsir Muh. Arif Muhammad Salsabil Kautsar Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Nadhirah Nagu Nadila, Nadila Nagu, Nadhirah Nur Afni Jabir Nur Hidayah Nur Sandi Marsuni Nur Wahyuni Nurdiyanti, Desi Nurleni Nurleni NURUL RAMADHANI Oktavian Pasoloran, Oktavian Paledung, Marannu Panggeso, Anastasia Gloria Pontoh , Grace T. Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad S. Syarifuddin Saleh, Firman Santoso, Steven Miracle Saputra, Andi Rafiyadi Eka Sari, Andi Novia Kartika Siska Apriana Suci Amal Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifuddin Syarifuddin Rasyid THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Widyantono Arif Wilda Yohanis Rura Yuliana Tahir Yulita, Elvin