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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL RISET AKUNTANSI GOING CONCERN BAKI (Berkala Akuntansi dan Keuangan Indonesia) KEUNIS JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Sinar Manajemen Jurnal Akuntansi dan Ekonomika Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Gorontalo Development Review Jurnal Online Insan Akuntan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Terapan Akuntansi Jurnal Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Kolaboratif Sains Indonesian Accounting Literacy Journal International Journal Of Economics Social And Technology Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Syahrir, Syamsul
Sekolah Tinggi Ilmu Ekonomi Panca Bhakti Palu, Sulawesi Tengah, Indonesia
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Investigasi Pencatatan dan Pelaporan Keuangan UMKM: Apakah Disusun Berdasarkan Standar Akuntansi? Syamsul, Syamsul
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.5765

Abstract

This study explores the system, objectives, and compatibility of MSME financial recording and reporting with accounting standards, as well as the obstacles faced by MSMEs in implementing them. This research was conducted in Palu City. The research data was obtained through interviews with MSME actors. Data were analyzed using qualitative descriptive data analysis techniques. The results of the analysis show that MSMEs have not yet implemented a complete financial recording and reporting system. This research also shows that the purpose of MSMEs in recording and reporting business finances is to find out merchandise inventory, business income, business turnover, business capital, business profit/loss, and business performance. In addition, MSME financial recording and reporting is not in accordance with accounting standards. Then, the main obstacle faced, so that they do not record and report MSME finances, is due to a lack of knowledge about financial recording and reporting.
Prinsip Transparansi Pengelolaan Keuangan Desa: Investigasi Peran Pendamping Desa Dalam Memacu Penerapannya di Desa Bale Dan Desa Baliara Syamsul, Syamsul; Nurlailah, Nurlailah; Nurhadi, Nurhadi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

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

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan prinsip transparansi pengelolaan keuangan desa, dan menelusuri peran pendamping desa dalam mendorong penerapannya di Desa Bale dan Desa Baliara. Jenis penelitian ini adalah penelitian deskriptif kualitatif. Data primer diperoleh melalui wawancara terbuka kepada Pemerintah Desa, Pendamping Desa, dan Badan Permusyawaratan Desa (BPD). Data dianalisis dengan pendekatan analisis deskriptif kualitatif. Hasil analisis menunjukkan bahwa prinsip transparansi sudah mulai diterapkan pada tahap perencanaan, penggunaan, pelaporan dan pertanggungjawaban keuangan desa. Penerapan prinsip transparansi pada setiap tahapan tersebut, masih dalam bentuk musyawarah, papan informasi, dan pengumuman. Secara khusus, penelitian ini menginformasikan bahwa pendamping desa telah berupaya memacu penerapan prinsip transparansi pada setiap tahapan pengelolaan keuangan desa. Pada tahap perencanaan, pendamping desa mengarahkan pemerintah desa untuk melaksanakan musyawarah. Kemudian pada tahap penggunaan, pendamping desa melakukan pendampingan pengimputan ke dalam sistem keuangan desa. Pada tahap pelaporan dan pertanggungjawaban, pendamping desa melakukan pendampingan penyusunan laporan dan pertanggungjawaban keuangan desa
PENGARUH SANKSI PAJAK DAN TINGKAT KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB DI DESA PANCA MUKTI KECAMATAN RIO PAKAVA KABUPATEN DONGGALA Tri Handayani, Komang; Syamsul, Syamsul; Rosyada, Dini
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1236

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh sanksi pajak dan tingkat kepercayaan pada pemerintah berpengaruh terhadap kepatuhan wajib pajak dalam  membayar PBB di Desa Panca Mukti. Jenis penelitian yang digunakan adalah penelitian deskriptif verifikatif. Populasi penelitian ini adalah wajib pajak yang ada Di Desa Panca Mukti. Wajib pajak  tersebut terdapat di empat lokasi yang berbeda, yaitu dusun 1 terdapat (RT 1 dan RT 2) dan dusun 2 terdapat (RT 3 Dan RT 4) sebanyak 267 wajib pajak. Sampel yang digunakan sebanyak 45 wajib pajak. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa sanksi pajak dan tingkat kepercayaan pada pemerintah secara simultan positif dan signifikan terhadap kepatuhan wajib pajak. Hal ini menunjukkan bahwa dengan meningkatnya sanksi pajak dan tingkat kepercayaan pada pemerintah maka akan meningkatkan kepatuhan wajib pajak. Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sanksi pajak merupakan kesan yang terbentuk dari luar (eksternal) dari instansi perpajakan yang nantinya akan mempengaruhi penilaian wajib pajak. Tingkat kepercayaan pada pemerintah berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Tingkat kepercayaan pada pemerintah merupakan sikap seseorang didasari dorongan faktor internal dari diri seseorang dalam melakukan suatu perilaku.                  Kata Kunci: Sanksi Pajak, Tingkat Kepercayaan Pada Pemerintah, Kepatuhan Wajib Pajak, PBB
Prinsip Transparansi Pengelolaan Keuangan Desa: Investigasi Peran Pendamping Desa Dalam Memacu Penerapannya di Desa Bale Dan Desa Baliara Syamsul Syamsul; Nurlailah Nurlailah; Nurhadi Nurhadi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10167

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan prinsip transparansi pengelolaan keuangan desa, dan menelusuri peran pendamping desa dalam mendorong penerapannya di Desa Bale dan Desa Baliara. Jenis penelitian ini adalah penelitian deskriptif kualitatif. Data primer diperoleh melalui wawancara terbuka kepada Pemerintah Desa, Pendamping Desa, dan Badan Permusyawaratan Desa (BPD). Data dianalisis dengan pendekatan analisis deskriptif kualitatif. Hasil analisis menunjukkan bahwa prinsip transparansi sudah mulai diterapkan pada tahap perencanaan, penggunaan, pelaporan dan pertanggungjawaban keuangan desa. Penerapan prinsip transparansi pada setiap tahapan tersebut, masih dalam bentuk musyawarah, papan informasi, dan pengumuman. Secara khusus, penelitian ini menginformasikan bahwa pendamping desa telah berupaya memacu penerapan prinsip transparansi pada setiap tahapan pengelolaan keuangan desa. Pada tahap perencanaan, pendamping desa mengarahkan pemerintah desa untuk melaksanakan musyawarah. Kemudian pada tahap penggunaan, pendamping desa melakukan pendampingan pengimputan ke dalam sistem keuangan desa. Pada tahap pelaporan dan pertanggungjawaban, pendamping desa melakukan pendampingan penyusunan laporan dan pertanggungjawaban keuangan desa
Earnings Management and Tax Avoidance in Determining Firm Value in the Financial Sector Agustin, Agustin; Syamsul, Syamsul; Zuhroh, Siti
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 1 (2025): Maret 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i1.653

Abstract

This study explores the role of earnings management and tax avoidance in determining firm value within the financial sector in Indonesia. Employing a causal associative method with a quantitative approach, the research analyzes 68 observations from 41 financial companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Earnings management is measured using the Modified Jones Model, tax avoidance through the Cash Effective Tax Rate, and firm value by Tobin’s Q. Data were analyzed using multiple linear regression, supported by classical assumption tests. The findings indicate that neither earnings management nor tax avoidance has a significant impact on firm value, whether assessed individually or simultaneously. This may be attributed to strict regulatory oversight and the increasing investor focus on business fundamentals rather than accounting or tax strategies. The study highlights limitations, such as a short observation period and reduced sample size due to data cleaning. Future research is encouraged to include additional variables, extend the time frame, and consider sector-specific analyses to enhance understanding. The results provide practical insights for corporate stakeholders and contribute to academic discourse on financial reporting and firm valuation in regulated markets.
The Role of Sustainability Reports in Reflecting the Financial Performance of Mining Companies Sarifah, Putri; Syamsul, Syamsul; Zuhroh, Siti
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i2.655

Abstract

This study investigates the influence of sustainability report disclosures on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a quantitative approach with descriptive and verificative methods, the study analyzes 56 observations from 19 companies selected based on specific criteria, including the use of GRI Standards and consistent financial reporting. Sustainability performance is measured through the Sustainability Report Disclosure Index (SRDI), covering economic, environmental, and social dimensions, while financial performance is proxied by Return on Assets (ROA). Data were analyzed using multiple linear regression supported by classical assumption tests. The findings reveal an upward trend in sustainability disclosures across all three dimensions, although with varying consistency among companies. Simultaneous disclosure of the three dimensions does not significantly affect financial performance; however, the social dimension, when examined individually, shows a significant positive impact on ROA. These results highlight the role of social responsibility such as employee welfare and community engagement in enhancing financial outcomes. The study suggests that mining companies improve transparency in sustainability reporting and recommends future research to incorporate additional financial indicators and broader sectors to enrich the analysis.
Prinsip Transparansi Pengelolaan Keuangan Desa: Mengungkap Implementasinya di Desa Pombewe Syamsul, Syamsul; Nurhadi, Nurhadi; Nurlailah, Nurlailah
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.7835

Abstract

This research aims to investigate the application of the principle of transparency in village financial management. This type of research is descriptive qualitative. This research was conducted in Pombewe Village, Sigi Regency. Data was obtained through interviews with the Village Government, Village Facilitators, and the Village Consultative Body (BPD). This research found that the application of the principle of transparency at the planning stage was realized in the form of village APB deliberations and information boards. At the implementation stage, transparency is realized in the form of deliberations and the installation of activity information boards. Then, transparency at the reporting and accountability stage is reflected in the form of deliberation and submission of village financial accountability report files to the authorities. In short, the Pombewe Village Government has begun to apply the principle of transparency at every stage of village financial management.
Co-Authors Abd. Rahman Taher Agustin Agustin Arsynata Dewi S. Kanoli Chaeranti Muldayani Dewi Dini Rosyada Dini Rosyada Dini Rosyada Dwi Wahyono Fadel Muhammad Fadel Muhammad, Fadel Ika Helsa Irma Irwan Taufiq Ritonga Jenny Theresia Dewanto Lilia Fifiani Mulvita Suriatman Nulailah Nulailah Nur Raihanah Zalikhah Nurhadi Nurhadi Nurhadi Nurhadi Nurhadi Nurhadi Nurlailah Nurlailah Nurlailah Nurlailah Nurlailah, Nurlailah Ratu Subaeda Rosyada, Dini Sarifah, Putri Silvana Siti Masyita Siti Zuhroh Siti Zuhroh Siti Zuhroh Tri Handayani, Komang Winda Yanti Zuhroh, Siti