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All Journal International Journal of Artificial Intelligence Research Jurnal Ilmiah Ecosystem Dinasti International Journal of Management Science Management Studies and Entrepreneurship Journal (MSEJ) Vox Populi Economics and Digital Business Review Journal of Economics and Business UBS Indonesian Journal of Business and Management Al-Buhuts (e-journal) Golden Ratio of Auditing Research Al-MIKRAJ: Jurnal studi Islam dan Humaniora Golden Ratio of Data in Summary Golden Ratio of Taxation Studies JIPITI: Jurnal Pengabdian kepada Masyarakat Access: Journal of Accounting, Finance and Sharia Accounting Atestasi : Jurnal Ilmiah Akuntansi Study of Scientific and Behavioral Management (SSBM) Jurnal Pengabdian dan Inovasi Masyarakat
Sapiri, Muhtar
Universitas Bosowa
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analisis Dampak Penerapan Tarif Perhitungan Pajak Pertambahan Nilai Menurut Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan terhadap Kinerja Keuangan pada Pt Aria Jasa Konsultan Hidayatullah, Rahmat; Sapiri, Muhtar; karim , Abdul
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 2 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i2.2545

Abstract

Penelitian ini bertujuan untuk menganalisis dampak substansial dari implementasi tarif Pajak Pertambahan Nilai (PPN) yang diatur dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP) terhadap kinerja keuangan PT Aria Jasa Konsultan. Dengan menggunakan pendekatan analisis kualitatif deskriptif, studi ini menelaah data-data primer dan sekunder, termasuk laporan pajak dan wawancara mendalam dengan pihak internal perusahaan, untuk memahami secara holistik bagaimana perubahan regulasi ini memengaruhi operasional dan profitabilitas. Temuan utama menunjukkan bahwa penerapan tarif PPN sebesar 11% yang mulai berlaku pada 1 April 2022 telah secara langsung berdampak signifikan pada struktur pendapatan dan laba perusahaan. Perhitungan PPN oleh PT Aria Jasa Konsultan telah sesuai dengan peraturan perundang-undangan yang baru, dan pencatatan akuntansinya konsisten dengan Standar Akuntansi Keuangan yang berlaku. Namun, kenaikan tarif ini mengakibatkan penurunan data penjualan dan laba bersih pada tahun 2022 dibandingkan tahun sebelumnya, terutama karena adanya pekerjaan yang dikontrak dengan tarif lama (10%) tetapi pembayarannya diterima setelah tarif baru berlaku. Meskipun demikian, perusahaan berhasil mengatasi tantangan ini melalui komunikasi yang efektif dengan klien. Hasil penelitian ini menggarisbawahi pentingnya adaptasi strategis perusahaan terhadap perubahan kebijakan fiskal untuk menjaga keberlanjutan kinerja keuangan. Penelitian ini juga memberikan kontribusi empiris dalam memahami respons sektor swasta terhadap harmonisasi peraturan perpajakan di Indonesia, serta implikasinya pada praktik manajemen keuangan dan pengambilan keputusan strategis di tingkat korporasi. Implikasi praktis dari temuan ini relevan bagi para manajer keuangan dan pembuat kebijakan. This study aims to analyze the substantial impact of the implementation of the Value Added Tax (VAT) rate regulated by Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP) on the financial performance of PT Aria Jasa Konsultan. Using a descriptive qualitative analysis approach, this study examines primary and secondary data, including tax reports and in-depth interviews with internal company parties, to holistically understand how this regulatory change affects operations and profitability. The main findings show that the application of the 11% VAT rate, which came into force on April 1, 2022, has a direct and significant impact on the company's revenue and profit structure. VAT calculations by PT Aria Jasa Konsultan have been in accordance with the new laws and regulations, and its accounting records are consistent with applicable Financial Accounting Standards. However, this rate increase resulted in a decrease in sales and net profit data in 2022 compared to the previous year, especially due to work contracted with the old rate (10%) but payment was received after the new rate came into effect. Even so, the company managed to overcome this challenge through effective communication with clients. The results of this study underscore the importance of strategic corporate adaptation to fiscal policy changes to maintain sustainable financial performance. This research also provides an empirical contribution to understanding the private sector's response to the harmonization of tax regulations in Indonesia, as well as its implications for financial management practices and strategic decision-making at the corporate level. The practical implications of these findings are relevant for financial managers and policymakers.
Analisis Perlakuan Akuntansi dan Peraturan Perpajakan PPh Final atas Jasa Konstruksi pada PT Aria Jasa Konsultan Ridwan, Muh; Sapiri, Muhtar; Amri, Nur Fadhila
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 2 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i2.2658

Abstract

Penelitian bertujuan untuk menginvestigasi secara mendalam perlakuan akuntansi dan kepatuhan terhadap peraturan perpajakan terkait Pajak Penghasilan (PPh) Final atas Jasa Konstruksi pada PT Aria Jasa Konsultan. Objek penelitian ini berfokus pada analisis perbandingan antara praktik akuntansi yang diterapkan oleh perusahaan dengan ketentuan yang diatur dalam peraturan perpajakan yang berlaku. Mengingat kompleksitas dan dinamika regulasi perpajakan di Indonesia, khususnya untuk sektor jasa konstruksi, penelitian ini menjadi relevan dalam mengidentifikasi potensi ketidaksesuaian yang dapat berdampak pada kewajiban pajak perusahaan. Metode penelitian yang digunakan adalah deskriptif komparatif dengan pendekatan kualitatif, di mana data primer dan sekunder dikumpulkan melalui studi dokumen dan wawancara mendalam. Data tersebut kemudian dianalisis secara sistematis untuk membandingkan perlakuan akuntansi perusahaan, termasuk perhitungan tarif, pencatatan jurnal, dan pelaporan, dengan Peraturan Pemerintah Nomor 51 Tahun 2008 dan perubahannya. Hasil analisis menunjukkan adanya diskrepansi signifikan dalam penerapan tarif PPh Final yang mengakibatkan kelebihan pembayaran pajak oleh perusahaan. Hal ini mengindikasikan bahwa meskipun perusahaan telah berupaya patuh, namun kurangnya pemahaman yang komprehensif atau kesalahan interpretasi terhadap regulasi menyebabkan inefisiensi perpajakan. Temuan ini menyoroti pentingnya peningkatan literasi perpajakan dan penerapan sistem kontrol internal yang lebih ketat dalam lingkungan perusahaan untuk memastikan bahwa perlakuan akuntansi sejalan dengan peraturan perpajakan yang sah. This study aims to deeply investigate the accounting treatment and compliance with tax regulations related to Final Income Tax on Construction Services at PT Aria Jasa Konsultan. The research object focuses on a comparative analysis between the accounting practices implemented by the company and the provisions stipulated in the prevailing tax regulations. Given the complexity and dynamics of tax regulations in Indonesia, especially for the construction services sector, this research becomes relevant in identifying potential discrepancies that can impact the company's tax obligations. The research method used is a descriptive comparative approach with a qualitative methodology, where primary and secondary data are collected through document study and in-depth interviews. The data is then systematically analyzed to compare the company's accounting treatment, including tariff calculation, journal entries, and reporting, with Government Regulation Number 51 of 2008 and its amendments. The analysis results show a significant discrepancy in the application of the Final Income Tax tariff, which leads to overpayment of taxes by the company. This indicates that even though the company has tried to be compliant, a lack of comprehensive understanding or misinterpretation of regulations causes tax inefficiency. This finding highlights the importance of increasing tax literacy and implementing a stricter internal control system within the corporate environment to ensure that accounting treatment is aligned with valid tax regulations.
Analisis Penerapan Program Akuntansi Jurnal.id Berbasis Sistem Informasi Pada CV King Interior Di Makassar Ashanti, Eka Ayu; Sapiri, Muhtar; Setiawan , Lukman
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 2 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i2.2662

Abstract

Seiring dengan kemajuan teknologi informasi, adopsi sistem akuntansi berbasis cloud menjadi suatu keniscayaan bagi entitas bisnis, termasuk usaha mikro, kecil, dan menengah (UMKM). Penelitian ini mengkaji secara komprehensif implementasi sistem informasi akuntansi Jurnal.id pada CV King Interior di Makassar. Tujuan utama riset ini adalah untuk menganalisis dan mengevaluasi efektivitas penggunaan program akuntansi Jurnal.id dalam meningkatkan kualitas dan efisiensi pelaporan keuangan perusahaan. Metode penelitian yang digunakan adalah kualitatif deskriptif, dengan data primer diperoleh melalui wawancara mendalam, observasi partisipatif, dan dokumentasi. Temuan penelitian menunjukkan bahwa adopsi sistem informasi akuntansi Jurnal.id secara signifikan meningkatkan ketepatan dan akurasi pencatatan transaksi keuangan, serta mempercepat proses penyusunan laporan keuangan dibandingkan dengan metode manual berbasis spreadsheet (Excel). Kemudahan antarmuka pengguna (UI) dan ketersediaan fitur otomatisasi pada Jurnal.id terbukti mampu meminimalkan kesalahan human error dan menghemat waktu. Lebih lanjut, sistem ini memungkinkan penyusunan laporan keuangan secara real-time, yang sangat krusial bagi manajemen dalam pengambilan keputusan strategis. Dengan demikian, penerapan Jurnal.id dapat dikatakan sangat efektif dalam mentransformasi proses akuntansi di CV King Interior, menjadikannya lebih terintegrasi, akurat, dan efisien. Along with the advancement of information technology, the adoption of cloud-based accounting systems has become a necessity for business entities, including micro, small, and medium enterprises (MSMEs). This research comprehensively examines the implementation of the Jurnal.id accounting information system at CV King Interior in Makassar. The primary objective of this study is to analyze and evaluate the effectiveness of using the Jurnal.id accounting program in improving the quality and efficiency of the company's financial reporting. The research method employed is descriptive qualitative, with primary data obtained through in-depth interviews, participant observation, and documentation. The research findings indicate that the adoption of the Jurnal.id accounting information system significantly improves the accuracy and precision of financial transaction recording, as well as accelerates the process of preparing financial reports compared to the manual spreadsheet-based (Excel) method. The user-friendly interface and the availability of automation features in Jurnal.id are proven to minimize human error and save time. Furthermore, this system enables the preparation of financial reports in real-time, which is crucial for management in strategic decision-making. Thus, the implementation of Jurnal.id is considered highly effective in transforming the accounting process at CV King Interior, making it more integrated, accurate, and efficient.
Layanan Mobile Digital Islamic Network dan Kepuasan Nasabah PT Bank Muamalat Sapiri, Muhtar; Awaluddin, Murtiadi; Sijal, Mutakallim; Nur, Fira
Study of Scientific and Behavioral Management Vol 5 No 1 (2024): The Strength of Management Influences
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v5i1.46311

Abstract

Changes in people's behavior and needs in utilizing digital technology to carry out banking activities independently are taking place very rapidly. This is proven by the number of e-banking users (SMS banking, telephone banking, mobile banking and internet banking which increased by 270% in the 2012 – 2016 period. Moreover, with the digital acceleration in recent years after Covid-19, the number of e-banking users has drastically increased, especially digital transactions via mobile banking with 24.21 million users in 2020. This research was conducted to evaluate the features of the Muamalat Digital Islamic Network (DIN) mobile banking service. In this case, researchers will focus on evaluating speed, security, accuracy and trust in the Muamalat DIN mobile banking application and its relationship with customer satisfaction. The research method used is to use the Importance Performance Analysis (IPA) method or analysis of the level of importance and performance through GAP analysis and quadrant analysis. The data was obtained by distributing questionnaires to customers using the Muamalat DIN Makassar Branch Office mobile banking. The sampling technique is carried out using the Hair formula, where if the population size is unknown then use a size of 5-10 multiplied by the research instrument variable. The research results show that there are 6 attributes in quadrant II in the "Keep Up The Good Work" category and there are 8 attributes in quadrant III in the "Low Priority" category. Meanwhile, in quadrants I & IV, no attributes were found that needed improvement or were considered excessive by the respondents
Understanding Financial Leverage: The Effect of Operating Leverage and Financial Leverage on EPS in Property and Real Estate Companies on the Indonesia Stock Exchange Sapiri, Muhtar
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.598

Abstract

This study aims to investigate the impact of operating leverage and financial leverage on earning per share (EPS) in the property and real estate sector of companies listed on the Indonesian Stock Exchange from 2017 to 2019. The results show that operating leverage has a positive and significant effect on EPS, while financial leverage has no significant effect on EPS. Simultaneously, both operating leverage and financial leverage have a positive and significant impact on EPS. The study suggests that investors should pay attention to the EPS of a company before making any investment decisions, as well as consider the use of debt on EPS to avoid potential losses. Additionally, the findings can assist companies in planning their operational funding through operating and financial leverage, and EPS can help maintain shareholders' trust and ensure their continued investment in the company. Thus, companies are advised to use debt wisely and consider EPS as a reference for investors when selecting company stocks.
A Qualitative Analysis on the Role of Auditors in Preventing Financial Crises Sapiri, Muhtar
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.393

Abstract

This study investigates the pivotal role of auditors in mitigating risks associated with financial crises, focusing on risk assessment, internal control evaluation, and addressing complexities in financial instruments. Employing a qualitative research approach, data was gathered through comprehensive literature review and thematic analysis. Findings underscore auditors' significance as guardians of financial integrity, detecting errors, and fraud in financial statements, thus enhancing transparency and investor confidence. Moreover, auditors' assessment of internal controls aids in fraud prevention and compliance risk management, crucial for organizational resilience. Challenges in evaluating complex financial instruments highlight the need for specialized expertise and technological advancements. The study emphasizes interdisciplinary collaboration, continuous professional development, and adherence to ethical standards as essential strategies for auditors to navigate emerging risks effectively. Overall, the research contributes to understanding auditors' multifaceted role in preventing financial crises and underscores the importance of robust risk assessment practices in maintaining financial stability.
Analisis Kinerja Keuangan Dan Non Keuangan Pada RSUD Lakipadada Tana Toraja Jumalang, Astuti Desti; Sapiri, Muhtar; Amri, Nur Fadhila
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 1 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i1.2030

Abstract

Analisis laporan keuangan dan non keuangan sangat penting sebagai alat atau indikator meningkatkan kinerja operasional rumah sakit. Diharapkan dengan peningkatan kinerja, rumah sakit akan menikmati pertumbuhan keuangan dan non keuangan yang lebih kuat dan mampu bersaing dengan rumah sakit lain yang dibuktikan dengan laporan keuangan dan laporan indikator pelayanan rumah sakit. Tujuan dari penelitian ini adalah untuk mengumpulkan data untuk analisis kinerja keuangan dan non keuangan rumah sakit serta untuk melengkapi pengetahuan yang ada di rumah. Metrik keuangan digunakan dalam penelitian ini bersama dengan teknik analisis rasio keuangan dan non keuangan. Data sekunder yang digunakan dalam penelitian ini dikumpulkan dengan menggunakan metodologi berbasis dokumentasi. Kinerja keuangan Rumah Sakit Lakipadada Tana Toraja antara tahun 2018 hingga 2020 biasanya kuat atau sehat, menurut temuan penelitian, tetapi rasio kas diberi bobot yang sangat kecil. Sedangkan kinerja non keuangan dari tahun 2018 sampai dengan tahun 2020 dapat dikatakan memenuhi persyaratan Kemenkes karena BOR, LOS, TOI, GDR, dan NDR semuanya sesuai dengan Permenkes nomor 1171 tahun 2011. Dengan demikian dapat dikatakan bahwa Rumah Sakit Lakipadada Tana di Toraja memiliki kinerja keuangan dan non keuangan yang baik dan sehat. Untuk meningkatkan kinerja rumah sakit di masa yang akan datang, manajemen rumah sakit harus memperhatikan dengan seksama penilaian indikator yang baik atau cukup baik dan penilaian indikator yang baik. Analyze financial and non-financial statements as a tool or indicator to enhance hospital operational performance. It is anticipated that with increased performance, hospitals will enjoy stronger financial and non-financial growth and will be able to compete with other hospitals, as evidenced by financial reports and indicator hospital service reports. The goal of this study was to gather data for an analysis of the hospital's financial and non-financial performance as well as to supplement existing knowledge at home. Financial metrics are used in this study together with both financial and non- financial ratio analysis techniques. The secondary data used in this study were collected using a documentation-based methodology. The Lakipadada Tana Toraja Hospital's financial performance between 2018 until 2020 is typically strong or healthy, according to research findings, but the cash ratio is given very little weight. While non-financial performance from 2018 to 2020 can be deemed to meet Ministry of Health requirements as BOR, LOS, TOI, GDR, and NDR all adhere to the reliable Ministry of Health Number 1171 from 2011. Therefore, it can be said that the Lakipadada Tana Hospital in Toraja has good and healthy financial and non-financial performance. To improve hospital performance in the future, hospital management must pay close attention to assessing indicators that are good or good enough and evaluating good indicators
Analisis Perencanaan Pengelolaan Keuangan Dana Desa Pada Desa Tarengge Kabupaten Luwu Timur Reskiyani, Ayumita; Sapiri, Muhtar; Syamsuddin, Indah
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 1 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i1.2031

Abstract

Jenis survei ini adalah survei kualitatif, dengan fokus pada partisipasi, transparansi pengelolaan keuangan desa di desa Tarenghe, dan sumber informasi survei ini adalah kepala desa, kepala desa, perangkat desa dengan kepala dusun. Hasil data berkaitan dengan analisis Kabupaten Luwu Timur dengan menggunakan going to partisipatif dan transparan. Partisipasi Masyarakat Desa dalam Pengelolaan Anggaran Dana Desa sangat tinggi. Keterlibatan masyarakat dalam perencanaan sangat berbeda, ada yang datang untuk benar-benar membicarakan pembangunan, ada yang datang karena ingin ikut serta melakukan peremajaan. Namun secara keseluruhan, pemerintah desa Tarenghe berusaha menginisiasi pertemuan dengan masyarakat untuk merencanakan kegiatan pengelolaan dana desa. Dalam merencanakan pengelolaan keuangan desa, pemerintah desa menjelaskan besaran anggaran yang dikelola oleh pemerintah desa secara transparan sehingga BPD dan masyarakat memiliki kebutuhan pembangunan saat menyusun rencana yang memasukkan unsur pemerintahan desa dan perizinan dapat sinkron. Besaran estimasi tersebut dikelola oleh Desa. This type of survey is a qualitative survey, with a focus on participation, transparancy in village financial management in the village of Tarenghe, and the sources of information for this survey are the village head, villaged head, villaged officials with the hamlet head. The results of the data relate to the analysis of the in Luwu Timur, using a participatif and transparent going to. Village Community Participation in Villaged Fund Budget Management is very high. Public involvement in planning very different, some come to really talk about development, some come because they wanted to participate in as do rejuvenation. Overall, however, the Tarenghe village government is trying to initiate a meeting with the public to plan village fund management activities. Whenplanning village financial management, the village government explains the amount of the budget managed by the village government in a transparent manner so that the BPD and the community have development needs when preparing plans that include elements of village government and permits can be synchronized. The amount of the estimation managed by Village.
Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Pada PT BPR Mandiri Sulsel Mandir Suryanto, Erik; Sapiri, Muhtar; Remmang , Hasanuddin
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 1 No. 3 (2023): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2023
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v1i3.2052

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Keuangan PT BPR Mandiri Sulsel Makassar. Penelitian dilaksanakan pada bulan April sampai dengan Mei tahun 2017 di PT BPR Mandiri Sulsel  di Makassar. Metode penelitian yang digunakan adalah penelitian pustaka, yaitu penelitian yang akan dilakukan dengan menghimpun data yang bersifat teoritis dari buku-buku dan catatan catatan yang berkaitan, penulis dan peneliti lapangan terdiri dari wawancara dan observasi. Metode analisis yang digunakan untuk menjawab hipotesis dalam penelitian ini adalah regresi linear berganda dan uji. Berdasarkan hasil analisis data yang telah dilakukan, maka keesimpulan yang dapat diambil dalam penelitian ini Sistem Informasi Akuntansi terhadap Kinerja Keuangan hal ini dibuktikan dengan Uji regresi secara simultan (Uji F) dengan nilai signifikan lebih kecil dari pada level of signifikan (0,000 < 0,050), dan nilai F hitung > F tabel (4,2242 > 2,0709). The purpose of this research is to know the influence of accounting information system on financial performance of PT BPR Mandiri Sulsel Makassar. The research was conducted from April to May 2017 at PT BPR Mandiri Sulsel in Makassar. The research method used is literature research, ie research that will be done by collecting theoretical data from the books and related notes, writers and field researchers consist of interviews and observation. The method of analysis used to answer the hypothesis in this study is multiple linear regression and test. Based on the results of data analysis has been done, then the conclusion that can be taken in this study Accounting Information System to Financial Performance this is evidenced by Regression Test simultaneously (Test F) with a significant value smaller than the level of significant (0,000 <0,050) And the value of F arithmetic> F table (4.2242> 2.0709).
Pengaruh Penerimaan Pajak Reklame dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kota Makassar Purnama, Dewi; Sapiri, Muhtar; Thanwain, Thanwain
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 1 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i1.2884

Abstract

Penelitian ini bertujuan untuk menganalisis dampak Publikasi Pendapatan Biaya dan Pembalasan Daerah terhadap Pendapatan Asli Daerah (PAD) di Kota Makassar. Data yang digunakan bersumber dari Badan Pendapatan Daerah (BAPENDA) Kota Makassar. Metode analisis yang digunakan adalah regresi linier berganda dengan menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa Pendapatan Biaya Bea Cukai memiliki pengaruh yang signifikan terhadap Pendapatan Asli Daerah, sementara Pembalasan Daerah secara umum tidak memiliki pengaruh yang signifikan. Namun, secara simultan, Publikasi Pendapatan Biaya dan Pembalasan Daerah memiliki dampak signifikan terhadap Pendapatan Asli Daerah di Kota Makassar. Temuan ini menunjukkan bahwa optimalisasi Pendapatan Biaya Bea Cukai dapat menjadi salah satu strategi penting untuk meningkatkan PAD. This study aims to analyze the impact of Revenue Publication and Regional Retribution on Local Own-Source Revenue (PAD) in Makassar City. The data utilized were obtained from the Regional Revenue Agency (BAPENDA) of Makassar City. The analysis method employed was multiple linear regression using SPSS version 25. The results indicate that Revenue from Customs Duties significantly influences Local Own-Source Revenue, while Regional Retribution does not fundamentally affect it. However, simultaneously, Revenue Publication and Regional Retribution have a significant impact on Local Own-Source Revenue in Makassar City. These findings highlight that optimizing Revenue from Customs Duties could serve as a key strategy to enhance PAD.
Co-Authors -, Muh. Subhan Abduh, Thamrin Abdul Rachman Adha, Wahyu maulid Adinda Adinda Aditya Halim Perdana Kusuma Putra Putra Afdaliana, Andi Ami Pujiwati Arifin Arifin Ashanti, Eka Ayu Budiastuti, Susanti Chahyono, Chahyono DEWI PURNAMA Dipa Teruna Awaloedin Guntoro, Guntoro Hadi, Amnah Haeruddin Hamzah, Fyrdha Faradyba HARDIANTO - Herni Utami Rahmawati Indra Setiawan Indrayani Nur Jaspin, Sri Wahyuni Jumalang, Astuti Desti Kampono Imam Yulianto karim , Abdul Kiraman, Kiraman Lorent Tombi Mahmud, Misra Muhammad Yusuf Saleh Murtiadi Awaluddin Natsir, Fitrah Syahbrina Nur Fadhila Amri Nur, Fira nur, Indrayani Nurdyanto, Sapto Dwi Nurhidayanti S. Nurhidayanti, Nurhidayanti Nurul Hasanah Pigome, hoseo Rahmah MH, A'isya Mulia Rahmat Hidayatullah Rahmi Rahmi Remmang , Hasanuddin Reny, Andi Ruth Reskiyani, Ayumita Ridwan, Muh Ruslan, Muhlis Setiawan , Lukman Setiawan, Adil Setiawan, Lukman Sijal, Mutakallim Suryanto, Erik Syamsuddin, Indah Thalib, Fadilman Thanwain, Thanwain Tubagus Ismail Yunus, Muhammad Kafrawi Zaidin, Arifin Zara Tania Rahmadi