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All Journal SEIKO : Journal of Management & Business Patria Artha Journal of Accounting Dan Financial Reporting Amnesty: Jurnal Riset Perpajakan wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Ilmiah Akuntansi Peradaban Idea Pengabdian Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Journal Online Manajemen ELPEI (JOMEL) Center of Economic Students Journal (CSEJ) Amkop Management Accounting Review (AMAR) The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Taxation Research Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Nurwanah, Andi
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Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Studi Fenomenologi: Pencegahan Fraud Pada PT. Permodalan Nasional Madani Ventura Syariah Cabang Makassar Santiarsi; Nurwanah, Andi; Alam, Roslina
Jurnal Online Manajemen ELPEI Vol 5 No 2 (2025)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v5i2.457

Abstract

The research results show that fraud at PT. Permodalan Nasional Madani Ventura Syariah fraud occurred in the form of side streaming. Side streaming is a form of fraud, namely customers and/or cooperative members using financing funds that are not in accordance with the financing objectives. Completion of side streaming actions at PT. Permodalan Nasional Madani Ventura Syariah is very necessary to avoid other risks such as the risk of financing problems and the risk of sharia compliance. The efforts made by PT. Permodalan Nasional Madani Ventura Syariah in completing side streaming actions is by persuasive means through administrative control. Permodalan Nasional Madani Ventura Syariah is expected to be able to consistently and optimally carry out the monitoring and coaching process for customers so that the quality of the financing carried out is well maintained so that the financing can run smoothly from the beginning of the application until it is completed according to the agreement.
Resource Boom and Fiscal Dependence in an Archipelagic Province: Evidence from North Maluku, Indonesia Adam, Mukhtar; Nurwanah, Andi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3168

Abstract

This study aims to identify and interpret the paradox between exports, GRDP, and fiscal capacity in island provinces, which has not been widely researched in Indonesian fiscal literature. This study uses a quantitative descriptive analysis approach based on official secondary data, including the North Maluku Provincial Economic Report (Bank Indonesia, August 2025 edition) and the Regional Fiscal Review (KFR) for the first quarter of 2025 (Ministry of Finance). All data were analyzed at the quarterly level (Q1–Q2 2025) and compared with national economic performance to provide a comparative context. This study found several findings. First, North Maluku's economic growth in 2025 confirms the central role of nickel downstreaming as the driving force behind the GRDP. Economic dependence on the mining and manufacturing sectors dominates the economic structure, shifting the contribution of the agricultural industry and the role of domestic consumption. Second, a comparative analysis between exports and GRDP reveals structural imbalances. The phenomenon of exports exceeding GRDP indicates a very high level of economic openness as well as excessive dependence on global markets. Third, the gap becomes even more apparent when comparing exports with regional fiscal capacity. This fact confirms that, despite North Maluku being the center of Indonesia's nickel exports, the budgetary benefits received by the region are minimal. These findings support Lewis' (2023) criticism of Indonesia's weak fiscal decentralization, as well as the conclusions from Ahmad et al. (2024) that island provinces receive a smaller share of transfers due to a land-biased formula. Fourth, high logistics costs, market fragmentation between islands, and the concentration of growth in large industrial areas have widened the gap between regions. Small islands continue to face high prices for necessities and limited fiscal capacity, despite collectively recording large export surpluses. The results of this study confirm that North Maluku faces a double paradox: it is an “export giant” but “fiscally weak.” Spectacular economic growth due to nickel downstreaming has not translated into fiscal independence and inclusive prosperity. Therefore, there is a need for national fiscal policy reforms that are more equitable for the islands, an increase in the share of mining revenue, diversification of the local revenue base, and downstreaming policies that are more integrated with local socio-economic needs. Without these measures, North Maluku risks being trapped in an island version of the resource curse.
Faktor-Faktor yang Berpengaruh Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Herit Pricella, Maezel; Nurwanah, Andi; Ramlawati, Ramlawati; Dewi, Ratna; Hamzah, Muh. Fadhil
Center of Economic Students Journal Vol. 4 No. 1 (2021): January-Maret (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.917 KB) | DOI: 10.56750/csej.v4i1.105

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan makanan dan minuman periode 2017-2019 yang diperoleh dariwebsite Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode analisis linear berganda dengan menggunakan bantuan SPSS. Sampel dalam penelitian ini adalah 11 perusahaan besar industri Manufaktur makanan dan minuman yang dipilih melalui metodepurposive sampling. Hasil penelitian menemukan bahwa : (1) Profitabilitas berpengaruh Positis dan signifikan terhadap nilai perusahaan; (2) Keputusan Investasi berpengaruh Positif dan tidak signifikan terhadap nilai perusahaan (3) Keputusan pendanaan berpengaruh positif dan tidak signifikan terhadap nilai perusahaan (4) Kebijakan dividen berpengaruh negatif dan tidak signifikan terhadap nilai Perusahaan.
Analisis Perencanaan Pajak (Tax Planning) Sebagai Upaya Penghematan Pajak Penghasilan Pada PT. PELINDO SBU PELAYANAN KAPAL Latief, Firda Nabillah; Nurwanah, Andi; Arif, Muh.
Center of Economic Students Journal Vol. 5 No. 2 (2022): April-June (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.596 KB) | DOI: 10.56750/csej.v5i2.387

Abstract

Penelitian ini dilakukan pada PT. Pelindo SBU Pelayanan Kapal. Penelitian ini bertujuan untuk mengetahui perencanaan pajak (tax planning) dan penghematan pajak penghasilan pada perusahaan PT. Pelindo Sbu Pelayanan Kapal setelah melakukan perencanaan pajak. Metode penelitian ini menggunakan jenis penelitian kualitatif dengan menggunakan data primer. Teknik pengumpulan data yang dilakukan adalah teknik wawancara dan dokumentasi. Metode penulisan yang digunakan yaitu metode yang mengumpulkan, Menyusun data yang diperoleh untuk selanjutnya diinterpretasikan dan dianalisis untuk memberikan informasi yang lengkap bagi pemecah masalah. Hasil penelitian menunjukkan perencanaan pajak yang dilakukan PT. Pelindo Sbu Pelayanan Pajak berpengaruh positif dan signifikan terhadap penghematan pajak penghasilan.
EVALUATION OF CASH FLOW REPORT AS AN INVESTMENT DECISION MAKING SUPPORT IN CV. CAHAYA MENTARI IN MAKASSAR Nurwanah, Andi
Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 2 (2018): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v2i2.173

Abstract

The cash flow statement has long been required to be made as part of the company's mainfinancial statements in America based on the Standard of Financial Accounting StatementNo.95 Statement of Cash Flows issued by the Financial Accounting Standards Board. For users of financial statements, especially investors, many benefits can be obtained from this report. Butmany people still don't know this. Usually they only take the data contained in the balance sheetand income statement only to conduct an evaluation in assessing the company's performance.CV. Cahaya Mentari has presented a cash flow statement. The report has been presented wellusing the indirect method. From the cash flow statement CV. Cahaya Mentari has an increasingnet cash flow. However, the company's net cash flow shows a negative number due to a largeamount of cash users in investment activities.
PENGARUH KEMUDAHAN DAN MANFAAT E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI Khairunnisa, Aqilah; Nurwanah, Andi; Ahmad, Hamzah
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5305

Abstract

This research was intended to know of ease of use of e – faktur and the usefulness of e – faktur to tax payers compliance with understanding the internet as a moderating variable in The South Makassar Primary Tax Office. The population in this study were taxpayers registered at KPP Pratama South Makassar, namely 83,501 taxpayers, while the sample of this study were 100 taxable entrepreneurs who registered using e-invoice at KPP  Pratama South Makassar. The data analysis technique used  descriptive statistical techniques and Multiple Linear Regression assisted  by SPSS 25.0. The results of the research showed that ease of use of e – faktur and the usefulness of e – faktur positively and significantly affect on the tax payers compliance. understanding the internet can not moderate the effect of ease of use of e – faktur and the usefulness of e – faktur on tax compliance.
IMPLEMENTASI ASPEK PERPAJAKAN PADA KOPERASI DI KABUPATEN JENEPONTO Lestari, Harini; Laekkeng, Mursalim; Nurwanah, Andi
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5307

Abstract

This study aims to determine the implementation of the taxation aspects of cooperatives in Jeneponto Regency. The analysis method used is descriptive qualitative analysis method, namely describing, analyzing, and explaining the implementation of taxation aspects in cooperatives in Jeneponto Regency based on the applicable taxation provisions to get a clear and comprehensive picture of the taxation aspects of each cooperative. The results of this study indicate that the implementation of the taxation aspects of the cooperative in Jeneponto Regency is in accordance with the self-assessment system referring to existing tax regulations, both in the calculation and withholding of taxes. However, the self-assessment system has not been implemented optimally by cooperatives. Cooperatives in Jeneponto Regency in fulfilling their payable tax obligations are still forced through a summons from the tax officer. Cooperatives in Jeneponto Regency apply Final Income Tax based on Peraturan Pemerintah Nomor 23 Tahun 2018 and Income Tax on Remaining Business Results based on Peraturan Menteri Keuangan Nomor 111 / PMK / 03/2010.
Pengaruh Transformasi Sistem Pencatatan Keuangan Dan Diigital Marketing Dengan Financial Technology Sebagai Variabel Moderasi Terhadap Profitabilitas UKM Kota Makassar Arsyad, Muh Rifai; Nurwanah, Andi; Nur, Muhammad
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.43398

Abstract

The SME sector plays an important role in national economic growth. The recovery adaptation period brings new opportunities for the SME sector to develop and improve. This research aims to provide a more comprehensive view of how the application of financial recording system transformation, digital marketing and the role of financial technology can increase SME profitability, especially in Makassar City. The data in this study were obtained from SMEs in Makassar City under the auspices of the Makassar City Cooperative and SME Office who were willing to be respondents. This study uses primary and secondary data by conducting direct research in the field by giving a questionnaire / statement sheet to 102 respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that the Transformation of the Financial Recording System and Digital Marketing had a positive and significant effect on the Profitability of SMEs in Makassar City.
PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Muaqilah, Nurul; Mus, Abdul Rahman; Nurwanah, Andi
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4978

Abstract

This study aims to analyze and determine the effect of partial financial distress, audit opinion, change of management and size of KAP on auditor switching. This research is a quantitative research type. The object of research is state-owned companies listed on the Indonesia Stock Exchange (IDX) of periode from 2015 to 2019. The Research populations was 25 BUMN componies. The research samples were 8 BUMN companies which fulfilled the criteria with purposive sampling metode Using descriptive statistical techniques and regression analysis assisted by SPSS 26.0  The results of this research show that partially financial distress have a negative and insignificant effect to auditor switching, while audit opinion, change of management and KAP size have a positive and significant effect to auditor switching in BUMN companies listed on the Indonesia Stock Exchange. Keyword : auditor switching, financial distress, audit opinion, change of management, KAP  size
Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit Muslim, Muslim; Nurwanah, Andi; Sari, Ratna; Arsyad, Muhammad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 2 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2020
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.8.2.100-112

Abstract

The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.
Co-Authors Abna, Nurjannah Abna, Nurul Rafiqa Auliyah Adam, Mukhtar Amaliah, Andi Fauziah Arsyad, Muh Rifai Hamzah Ahmad, Hamzah Hamzah, Muh. Fadhil Herit Pricella, Maezel Ikhtiari, Kirana Junaid, Asriani Khairunnisa, Aqilah Laekkeng, Mursalim Latief, Firda Nabillah Lestari, Harini Muaqilah, Nurul Muh. Arif Muhammad Arsyad Muhammad Nur Mus, Abd Rahman Mus, Abdul Rahman Muslim Muslim Nur Wahyuni Nurmiati Muchlis Putra, Muh Hariansyah Dwi Ramlawati Ramlawati Ratna Dewi Ratna Sari Roslina Alam Santiarsi Syahnur, Haerdiansyah Ummu Kalsum