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All Journal The Indonesian Accounting Review Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Abdidas Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal of Tourism Economics and Policy International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat Akademisi Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Maqdis: Jurnal Kajian Ekonomi Islam Journal of Applied Accounting INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW International Journal of Accounting and Management Research (IJAMR) Sriwijaya Accounting Community Services
Tanra, Andi Ainil Mufidah
Universitas Tadulako
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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PENGARUH KECINTAAN UANG TERHADAP PENGGELAPAN PAJAK DENGAN RELIGIUSITAS DAN MATERIALISME SEBAGAI VARIABEL MODERASI Tanra, Andi Ainil Mufidah; Yuniar, Latifah Sukmawati; Afdalia, Nadhira; Farid, Erwan Sastrawan; Iqbal, Muhammad; Muslimin, Ulfah Rizky; Nichen, Nichen
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

A decrease in the amount of tax revenue can occur due to tax evasion by taxpayers. Tax evasion actions carried out by taxpayers can be influenced by a lack of understanding of taxation knowledge, not optimal tax service services, tax sanctions that do not provide a deterrent effect for taxpayers, and high love of money. This study aims to examine the effect of the love of money on tax evasion, moderated by the variables of religiosity and materialism. A quantitative approach is used in this study. The sample is 365 individual taxpayers. The sampling technique used is simple random sampling. Moderated Regression Analysis (MRA) was used to analyze the data of this study. This study indicates that the love of money has a significant and significant effect on tax evasion. The relationship between the love of money and tax evasion is moderated by religiosity. The relationship between the love of money and tax evasion is also moderated by materialism.
Fraud trend in the regional government of Central Sulawesi province Taufik Hidayat B. Tahawa; Nurhidayah Nurhidayah; Andi Ainil Mufidah Tanra; Riady Ibnu Khaldun
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1850

Abstract

This study aims to analyze the effect of the Government Internal Control System and organizational commitment on the fraud trend in Regional Apparatus Work Units (SKPD) of Central Sulawesi Province both simultaneously and partially. The study used 43 people as the respondents from each Regional Apparatus Work Unit (SKPD). The data were collected by using questionnaires and analyzed using with multiple linear regression analysis tools and the statistical program SPSS version 20.0. The results show that the implementation of the government internal control system and organizational commitment has a significant effect on fraud trend. Based on the results of the f-test (simultaneously), government internal control system and organizational commitment have a significant effect on fraud trend. For the results of  the t-test (partially),  government internal control system and organizational commitment have a significant effect  on fraud trend. Based on the results of this research, this study suggests and recommends that  the Central Sulawesi government increase their understanding of the importance of the implementation of the government internal control system that has been regulated in Law Number 60 of 2008, given the need for a solid foundation such as a control system to minimize the occurrence of various acts of fraud.
Apakah Pandemi Covid-19 Mempengaruhi Kualitas Pendapatan? Tenripada Tenripada; Arung Gihna Mayapada; Muhammad Afdhal; Andi Ainil Mufidah Tanra; Husnul Hatimah; Muhammad Ilham Pakawaru; Indra Basir; Septian Septian
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5495

Abstract

This study aims to empirically examine the impact of the COVID-19 pandemic on the quality of earnings reported by companies in the restaurant, hotel, and tourism sub-sector in Indonesia. This research is quantitative research with the data analysis technique of paired sample t-test. The research period is before and during the COVID-19 pandemic, namely 2019-2020. Earnings quality in this study is operationalized by discretionary accruals calculated using the model of Kothari et al. (2015). This study reveals no significant difference in earnings quality between before and during the COVID-19 pandemic. However, the mean earnings quality before the Covid-19 pandemic was higher than during the Covid-19 pandemic. This research contributes to providing empirical evidence on earnings quality during crises such as the COVID-19 pandemic. The results of this study also contribute practically to regulators in formulating policies related to financial statements during situations.
THE EFFECTIVENESS OF WOMEN ON BOARDS IN AFFECTING ISLAMIC SOCIAL REPORTING DISCLOSURE LATIFAH SUKMAWATI YUNIAR; ANDI AINIL MUFIDAH TANRA; ANDI CHAIRIL FURQAN
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i1.465

Abstract

This study investigates the potential impact of gender diversity on the Islamic social reporting disclosure of Indonesian sharia-approved firms. These firms operate in accordance with Islamic principles and have been approved by regulators. The study uses quantitative analysis and regression models to analyze data from a sample of firms listed in the Jakarta Islamic Index between 2016-2018. The findings suggest that having women on the board of directors and commissioners has a detrimental effect on ISR disclosure, possibly due to the lack of adequate representation of women on boards. This study contributes to the ongoing discourse about the relationship between gender diversity in corporate leadership and social responsibility in Islamic businesses.
Penguatan Penyusunan Laporan Keuangan Dana Desa bagi Perangkat Desa di Kecamatan Palolo Kabupaten Sigi Tanra, Andi Ainil Mufidah; Bakry, Mohammad Iqbal; Mapparessa, Nurlaela; Ahmad, Shidq Dhiyaurrahman; Balgis, Balgis; Nanda, Nanda
Jurnal Abdidas Vol. 5 No. 5 (2024): October 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v5i5.995

Abstract

Dana desa yang diberikan pemerintah pusat bertujuan untuk mendorong produktivitas masyarakat pedesaan. Untuk itu, penggunaan dana desa harus direncanakan, dilaksanakan dan dilaporkan untuk menilai tingkat keberhasilan program dana desa. Dalam rangka mensukseskan program dana desa ini, tim pengabdi kegiatan pengabdian kepada masyarakat Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako menyelenggarakan “Penguatan Penyusunan  Laporan Keuangan Dana Desa bagi Perangkat Desa di Kecamatan Palolo Kabupaten Sigi”. Tujuan dari penyelenggraan PPM Dana Desa di Kecamatan Palolo ini untuk: 1). Memberikan pengetahuan yang memadai mengenai Pelaporan Keuangan Dana Desa dan 2). Memberikan penguatan dan pelatihan untuk membuat laporan keuangan Dana Desa. Kegiatan pelatihan ini dilaksanakan pada 26 Juli 2024, dengan dihadiri oleh khalayak sasaran (perangkat desa di Kecamatan Palolo Kabupaten Sigi). Adapun pelaksanaan kegiatan pelatihan ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Kegiatan pelatihan penyusunan laporan keuangan dana desa bagi perangkat desa di Kecamatan Palolo Kabupaten Sigi telah berjalan dengan lancar. Sehingga semua peserta dapat antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi perencanaan dan kemajuan desa dimana mereka mengabdi. Peserta pelatihan juga menilai bahwa pelatihan ini penting dan sangat diperlukan bagi perangkat desa. Peserta pelatihan berharap pelatihan serupa dapat dilaksanakan kembali dengan peserta (audience) yang lebih banyak/luas, dan dengan topik lainnya. Dana desa yang diberikan pemerintah pusat bertujuan untuk mendorong produktivitas masyarakat pedesaan. Untuk itu, penggunaan dana desa harus direncanakan, dilaksanakan dan dilaporkan untuk menilai tingkat keberhasilan program dana desa. Dalam rangka mensukseskan program dana desa ini, tim pengabdi kegiatan pengabdian kepada masyarakat Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako menyelenggarakan “Penguatan Penyusunan  Laporan Keuangan Dana Desa bagi Perangkat Desa di Kecamatan Palolo Kabupaten Sigi”. Tujuan dari penyelenggraan PPM Dana Desa di Kecamatan Palolo ini untuk: 1). Memberikan pengetahuan yang memadai mengenai Pelaporan Keuangan Dana Desa dan 2). Memberikan penguatan dan pelatihan untuk membuat laporan keuangan Dana Desa. Kegiatan pelatihan ini dilaksanakan pada 26 Juli 2024, dengan dihadiri oleh khalayak sasaran (perangkat desa di Kecamatan Palolo Kabupaten Sigi). Adapun pelaksanaan kegiatan pelatihan ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Kegiatan pelatihan penyusunan laporan keuangan dana desa bagi perangkat desa di Kecamatan Palolo Kabupaten Sigi telah berjalan dengan lancar. Sehingga semua peserta dapat antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi perencanaan dan kemajuan desa dimana mereka mengabdi. Peserta pelatihan juga menilai bahwa pelatihan ini penting dan sangat diperlukan bagi perangkat desa. Peserta pelatihan berharap pelatihan serupa dapat dilaksanakan kembali dengan peserta (audience) yang lebih banyak/luas, dan dengan topik lainnya.
Apakah Pandemi Covid-19 Mempengaruhi Kualitas Pendapatan? Tenripada Tenripada; Arung Gihna Mayapada; Muhammad Afdhal; Andi Ainil Mufidah Tanra; Husnul Hatimah; Muhammad Ilham Pakawaru; Indra Basir; Septian Septian
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5495

Abstract

This study aims to empirically examine the impact of the COVID-19 pandemic on the quality of earnings reported by companies in the restaurant, hotel, and tourism sub-sector in Indonesia. This research is quantitative research with the data analysis technique of paired sample t-test. The research period is before and during the COVID-19 pandemic, namely 2019-2020. Earnings quality in this study is operationalized by discretionary accruals calculated using the model of Kothari et al. (2015). This study reveals no significant difference in earnings quality between before and during the COVID-19 pandemic. However, the mean earnings quality before the Covid-19 pandemic was higher than during the Covid-19 pandemic. This research contributes to providing empirical evidence on earnings quality during crises such as the COVID-19 pandemic. The results of this study also contribute practically to regulators in formulating policies related to financial statements during situations.
Peningkatan Akuntabilitas Desa Melalui Pendampingan Penyusunan Laporan Keuangan di Desa Tamarenja Muhammad Din; Muhammad Ilham Pakawaru; Faizal Azdar; Andi Ainil Mufidah Tanra; Rudy Usman; Andi Mappanyukki; Daud Ruranto Buntulabi
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.33

Abstract

Financial reports are presented by both business organizations (private) with the aim of seeking profit and public organizations (non-profit) whose main goal is not profit but to serve the community. The government is a public organization that presents its financial reports as a form of accountability to the public, especially those related to financial management. The government has provided village fund assistance to all villages in Indonesia since 2015. Village funds provided by the government aim to make villages more productive and improve the welfare of village communities. The increase in the productivity of this village can be seen from its increased economic development, the number of people working and owning businesses has increased, and the quality of life has improved. One of the sources of village revenue is the central and regional financial balance funds received by the district/city which in its distribution for each village is distributed proportionally, namely at least 10% which is called the village fund allocation. In addition, the allocation of village funds will be used as a support for village autonomy activities so that they can be maximized in providing services, development, and community empowerment at the village level.
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan dengan CSR Sebagai Variabel Intervening Rizqan, Andi Muhammad; Bakry, Mohammad Iqbal; Jurana, Jurana; Tanra, Andi Ainil Mufidah
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1042

Abstract

This study aims to examine the impact of implementing Good Corporate Governance (GCG) principles on financial performance, with Corporate Social Responsibility (CSR) disclosure acting as a mediating variable. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Financial performance is measured using the Return on Assets (ROA) indicator. The audit committee is assessed based on the number of its members, while institutional ownership is evaluated by the percentage of shares owned by institutions relative to the total shares outstanding. CSR disclosure is analysed using the number of items aligned with the Global Reporting Initiative (GRI) standards. The study population consists of 63 companies, from which 25 were selected using a purposive sampling method based on specific criteria. Data were sourced from annual reports available on the IDX and analysed using the Partial Least Square (PLS) method, supported by the WarPLS 8.0 software. The findings reveal that both the audit committee and institutional ownership have a significant positive effect on financial performance. However, CSR disclosure has a significant negative impact on financial performance. Furthermore, the audit committee and institutional ownership significantly and positively influence CSR disclosure. Despite this, CSR disclosure does not mediate the relationship between the audit committee and financial performance, nor between institutional ownership and financial performance. The study underscores the importance of effective corporate governance in enhancing financial outcomes, while also highlighting the need for a more strategic approach to CSR disclosure to create tangible benefits for companies. Keywords: audit committee, institutional ownership, financial performance, corporate social responsibility.
Village Funds and Corruption Tendencies in Village Development Yulfani, Yulfani; Parwati, Ni Made Suwitri; Tanra, Andi Ainil Mufidah
International Journal of Accounting and Management Research Vol. 5 No. 2 (2024): September 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v5i2.1421

Abstract

This study aims to analyze the effect of village funds and the tendency of corruption on village development in Central Sulawesi Province. This study uses village government data in Central Sulawesi Province. Using the Proposive Sampling method for sample selection, so that the total final sample obtained was 1,840 observations. The results showed that village funds and corruption tendencies had an impact on increasing the village development index (IDM). Related to the existence of control variables, the characteristics of the village head and village characteristics also show an influence on increasing IDM. This research has implications for the importance of supervision and efforts to eradicate corruption at the village level to increase IDM
The Influence of Tax Relaxation, Tax Sanctions, and Income Levels on Compliance With the Rural and Urban Land and Building Tax in Palu City SALSABILA, Meita Gania; DIN, Muhammad; JURANA, Jurana; TANRA, Andi Ainil Mufidah
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i2.1391

Abstract

This study aims to evaluate the extent to which tax relaxation, the imposition of sanctions, and income levels influence taxpayer compliance in fulfilling their obligation to pay the Rural and Urban Land and Building Tax in Palu City. A quantitative approach with a survey method was employed, using primary data collected through questionnaires distributed to registered taxpayers. Multiple linear regression analysis was used to examine the relationships between the studied variables. The findings indicate that all three independent variables positively influence taxpayer compliance, with income level being the most dominant factor, followed by tax sanctions and tax relaxation. These results highlight that individuals’ economic capacity plays a key role in determining compliance, while sanctions and relaxation function as supporting tools to encourage tax-abiding behavior. Based on these results, it is recommended that local governments strengthen tax collection strategies based on taxpayers' financial capacity, while maintaining firm and fair sanction enforcement policies. Tax relaxation should be applied selectively to ensure it provides benefits without diminishing public tax awareness.
Co-Authors Abdullah, Muhammad Ikbal Ahmad, Shidq Dhiyaurrahman Amirah Andi Chairil Furqan Andi Mappanyukki Arung Gihna Mayapada Aulia, Eghy Widya Anugrah Bakry, Mohammad Iqbal Balgis Balgis Daud Ruranto Buntulabi Erwan Sastrawan Faizal Azdar Furqan, Andi Chairil Husnul Hatimah Indah, Ni Luh Dian Sundari Indra Basir Jamaluddin Khairun Nisa Kusuma, I Made Ari Latifah Sukmawati Yuniar Liato, Della Fitriany Mapparessa, Nurlaela Masruddin Mile, Yuldi Muhammad Afdhal Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muliati Muliati Muliati, Muliati Muslimin, Ulfah Rizky Nadhira Afdalia, Nadhira Nanda Nanda Nichen, Nichen Nina Yusnita Yamin Novita Wulandari Nurdin, Jurana Nurhidayah Nurhidayah Oneng, Muthia Yogelina OSTENSIO, Gracelia N. PAKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Putri, Helmalia Riady Ibnu Khaldun Rizqan, Andi Muhammad Rudy Usman SALSABILA, Meita Gania Sangadji, Mia Lestari Sania, Nuzul Satriani Satriani Selmita Paranoan Septian Septian Suci, Indah Tandju, Firmansyah Taufik Hidayat B Tahawa Taufik Hidayat B. Tahawa Tenripada, Tenripada Totanan, Chalarce Ujang Sumarwan Yulfani, Yulfani