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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi BJRA (Bongaya Journal of Research in Accounting) ACCRUALS (Accounting Research Journal of Sutaatmadja) Community Engagement and Emergence Journal (CEEJ) Tangible Journal LOSARI: Jurnal Pengabdian Kepada Masyarakat Al-Buhuts (e-journal) Golden Ratio of Auditing Research Journal Of Human And Education (JAHE) Panrita Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Business, Technology, & Social Science International Journal of Halal System and Sustainability
Daud, Dahniyar
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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 Neuroscience Physics Public Health Social Sciences Transportation Other

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Pengaruh Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan Sari, Indah; Daud, Dahniyar; Ahmad, Ruslan
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5760

Abstract

This study aims to find out how moral obligations, service quality and tax penalties affect taxpayer compliance at the South Makassar Pratama tax office. Data collection using primary data obtained from questionnaires using sample techniques based on the Slovin formula. The population is 199.177 taxpayers at South Makassar Primary Tax Office, with a total of 100 respondent taxpayers. Data analysis in this study uses multiple regression analysis. The results showed a positive and significant hypothesis. This means that moral obligations, service quality and tax penalties have a positive and significant effect on taxpayer compliance
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PADA PT PLTD SUPPA (PERSERO) Daud, Dahniyar; Yusuf, Marwah; Sambo, Eva Marin; Lalo, Annas; Asgar, Muh Abduh Fuat
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1902

Abstract

ABSTRAKKehadiran perusahaan di tengah masyarakat dapat membawa dampak positif dan negatif. Positifnya perusahaan dapat menyediakan barang dan jasa yang dibutuhkan oleh masyarakat, namun sebaliknya, aktivitas perusahaan juga dapat memberikan dampak negatif seperti kesenjangan dan kerusakan lingkungan. Tujuan penelitian ini untuk mengetahui implementasi pelaksanaan Program Corporate Social Responsibility (CSR) yang dikenal dengan istilah Tanggung Jawal Sosial Lingkungan (TJSL) di PT. PLTD SuppaPersero). Jenis penelitian yang di gunakan adalah metode penelitian kualitatif dengan tipe penelitian deskriptif. Hasil penelitian tentang Implementasi CSR atau TJSL memenuhi 4 pilar yakni Pilar Sosial dimana PT. PLTD Suppa telah melaksanakan sejumlah kegiatan pemberdayaan dan pengembangan masyarakat dengan terukur dan terstruktur, Pilar Lingkungan PT PLTD telah membantu masyarakat untuuk menjalankan kegiatan usaha berwawasan lingkungan salah satunya adalah penangkaran penyu. Pilar Ekonomi, dimana dengan kegiatan penangkaran penyu membuat desa wiringtasi menjadi salah satu desa binaan oleh PT PLTD dan juga menjadikan wisatawan lokal maupun domestic menjadikan salah satu tujuan wisata pantai pesisir ataupun yang ingin melihat langsung proses penangkaran penyu. Pilar Hukum dan Tata Kelola. membuktikan komitmen PT PLN melalui PT PLTD senantiasa menerapkan prinsip-prinsip tata kelola Perusahaan yang baik.Kata Kunci: CSR, Sosial, Lingkungan, Ekonomi, Hukum.ABSTRACTThe presence of companies in the community can bring positive and negative impacts. Positively, companies can provide goods and services needed by the community, but on the contrary, company activities can also have negative impacts such as inequality and environmental damage. The purpose of this study was to determine the implementation of the implementation of the Corporate Social Responsibility (CSR) Program known as the Environmental Social Responsibility (TJSL) at PT. PLTD SuppaPersero). The type of research used is a qualitative research method with descriptive research type.  The results of research on the implementation of CSR or TJSL fulfills 4 pillars, namely the Social Pillar where PT PLTD Suppa has carried out a number of measurable and structured community empowerment and development activities, the Environmental Pillar of PT PLTD has helped the community to carry out environmentally sound business activities, one of which is turtle breeding. The Economic Pillar, where turtle breeding activities make wiringtasi village one of the villages fostered by PT PLTD and also make local and domestic tourists make one of the destinations for coastal beach tourism or who want to see the turtle breeding process directly. Legal and Governance Pillars. proves the commitment of PT PLN through PT PLTD to always apply the principles of good corporate governance.Keywords: CSR, Social, Environmental, Economic, Legal.
Pemberdayaan Masyarakat dalam Peningkatan Kualitas Hidup melalui Literasi Keuangan Sejak Dini dan Pembuatan Sabun Cuci Piring di Desa Borong Pa’la’la Daud, Dahniyar; Nur Uswatun Chasana; Mu’jizat; Nur Pausi; Andi Ashari; Naila Sasmita; Elina Sari Raimundus; Abdullah Al Ikhlas; Hendri Taufik; Ilham; Asrul Hasan
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2025): Desember 2025
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v7i2.507

Abstract

The Field Work Program (KKL) Batch 51, Post 2, was conducted in Borong Pa’la’la Village, Patallassang District, Gowa Regency from July 24 to August 25, 2025, involving 10 students. The main issues addressed were limited financial literacy, low environmental awareness, and the need for women’s economic empowerment. The objective was to improve knowledge, independence, and community welfare. The program applied a participatory approach by engaging local residents in every activity. Strategies included early financial literacy education, the creation of waste bins, training in soap production for women’s groups (PKK), participation in the Independence Day celebration, and additional “Clean Saturday” activities. The outcomes showed improved community understanding of financial management, enhanced awareness of environmental hygiene, and increased skills among women in producing eco-friendly soap as a potential small business. Overall, the program contributed positively to capacity building and sustainable community development.
The Influence of Love of Money, Machiavellian, and Fraud on Ethical Behavior: A Case Study at The Regional Inspectorate of South Sulawesi Province, Indonesia Makgret, Jimmy; Sambo, Eva Marin; Daud, Dahniyar
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1875

Abstract

This study aims to analyze the influence of Love of Money, Machiavellian traits, and Fraud on the ethical behavior of auditors at the Regional Inspectorate of South Sulawesi Province. Auditors were chosen as the research subjects because they play a strategic role in maintaining the integrity of financial reports and public accountability. This research employs a quantitative approach using questionnaires distributed to auditors, with measurement items developed from each variable’s indicators. The data collected were analyzed using the Statistical Package for the Social Sciences (SPSS) version 27, applying multiple linear regression to test both partial and simultaneous effects among the variables. The results indicate that Love of Money has a positive but not significant effect on auditors’ ethical behavior. Meanwhile, Machiavellian traits have a negative yet insignificant effect, and Fraud also shows a negative but insignificant effect on ethical behavior. Simultaneously, the three independent variables collectively demonstrate a negative direction of influence on ethical behavior, although not statistically significant. These findings suggest that other factors, such as organizational culture, internal control systems, and professional commitment, may play a more dominant role in shaping auditors’ ethical behavior compared to the psychological factors examined. This study is expected to provide theoretical contributions to the development of behavioral accounting literature and practical contributions to strengthening ethical standards for auditors in the public sector.
The Effect of Auditor Turnover, Financial Distress, and Audit Delays on Audit Quality in Pharmaceutical Manufacturing Companies Listed on the Indonesia Stock Exchange (2020-2023) Suardi, Ryan Putra Hafikar; Yusuf, Marwah; Daud, Dahniyar
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1878

Abstract

This study examines the influence of auditor switching, financial distress, and audit delay on audit quality in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The issue of audit quality gained heightened attention following the investigative findings of Indonesia’s Supreme Audit Board (BPK) on PT Indofarma Tbk, which revealed significant financial irregularities despite the issuance of clean audit opinions by the same public accounting firm. Using a quantitative approach and secondary data obtained from audited annual reports, the study analyzes 44 firm-year observations drawn from 11 companies that met the sampling criteria. Logistic regression is employed to evaluate whether the independent variables significantly influence the likelihood of receiving a high-quality audit, measured through Big Four affiliation. The findings show that auditor switching and audit delay do not significantly affect audit quality, indicating that changes in audit firms and variations in audit completion time do not determine the rigor of audit outcomes. Conversely, financial distress demonstrates a significant negative effect, suggesting that firms facing higher financial pressure receive lower audit quality, potentially due to increased risk perceptions and stricter auditor scrutiny. These results contribute to the literature by providing updated empirical evidence from a highly regulated and vulnerable industrial subsector. The study offers theoretical reinforcement for agency theory and practical insights for regulators, auditors, and corporate management regarding factors that may influence audit quality reliability.
Pengaruh Literasi Keuangan dan Gaya Hidup Gen Z terhadap Perencanaan Keuangan Daud, Dahniyar; Muh. Raswal Zulfitra; Ferdi Gogo Mendaun; Muh. Zulfikar Zaky Eppe
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.6895

Abstract

Financial planning is the process of evaluating and managing finances systematically and planfully to achieve short-term, medium-term, and long-term financial goals. This process involves arranging income, expenditures, investments, and managing financial risks with the aim of ensuring stability and meeting future financial needs. This study aims to analyze Financial Planning used to explain the influence of independent variables such as Financial Literacy and Lifestyle (A Study on Gen Z in Makassar City). The data collection in this study uses primary data obtained from findings collected through the distribution of questionnaires to Gen Z in Makassar City using Non-Probability Sampling Technique, specifically Purposive Sampling Technique. The population in this study is Gen Z located in Makassar city aged 20 to 29 years with a total of 249,969 individuals. This data is obtained from the Central Statistics Agency of Makassar (BPS). The sample taken for this study was 100 samples. The results of this study show that the Financial Literacy variable has a significant positive effect on Financial Planning, and Lifestyle has a significant positive effect on Financial Planning.
Co-Authors Abdul Gaffar Abdullah Al Ikhlas Ahmad, Ruslan Amran, Putri Pratiwi Andi Ashari Angga Setiawan Arif Mashuri ARIFUDDIN Asgar, Muh Abduh Fuat Asrul Hasan Dahlia, Andi Amalia Dahliah, Andi Amaliah Duwaidar, Ahmad Eldi, Eldi Elina Sari Raimundus Eva Marin Sambo Ferdi Gogo Mendaun Haliah, Haliah Hendri Taufik ILHAM Indah Sari Indra Santoso, Septy Indrijawati, Aini Istiqamah, Hadijah Nurul K, Siti Aini Handayani Kusumawati, Andi Lalo, Annas LAUNTU, ANSIR Makgret, Jimmy MS, Zainuddin Muh. Raswal Zulfitra Muh. Zulfikar Zaky Eppe Muhammad Ilham Muis, Nurhasni Musdalifah Musdalifah Mu’jizat Naila Sasmita Noviyanti, Lili Nur Pausi Nur Uswatun Chasana Nuramal, Nuramal Pongkapadang, Gunawan L. Putri, Amelia R, Mutiara Trie Ramadhany Rasyid, Syarifuddin Razak, Nurlaely Ridwan, Rusdi Maulana Rumianti, Chaerunnisa Santoso, Septy Indra Suardi, Ryan Putra Hafikar Sufiati, Sufiati Sugihartono, Egi Syach, Muh Aftharya Syamsuddin Syamsul Alam, Syamsul Tamsir, Andika Tangngisalu, Jannati Tenriola, Tenriola Yusuf, Marwah