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All Journal Kinerja AFEBI Accounting Review JEM17: Jurnal Ekonomi Manajemen Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Contemporary Journal on Business and Accounting Inclusive Society and Sustainability Studies (ISSUES) Social Sciences Insights Journal Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Pontoh, Grace T
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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The Influence of Accounting Information Systems and Service Systems on Organizational Performance at Hospital in Makassar City Husna, Asmaul; Pontoh, Grace T; Indrijawati, Aini
KINERJA Vol. 27 No. 1 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i1.6353

Abstract

This study aims to analyze the accounting information system in hospitals. This study uses primary data sources by distributing questionnaires to 63 respondents with research samples, namely the head of service, head of support, and head of financial administration at type A and type B hospitals in Makassar City. The returned questionnaire was 57 respondents, processed using multiple linear analysis with the help of the SmartPLS computer program. The results showed that the accounting information system and service system have a role in improving organizational performance at hospitals in Makassar City.
Digitalization Of The Industrial Revolution 4.0 Towards Improving Human Resource Management: Systematic Literature Review And Bibliometric Analysis Nurfadilah, Ayu; Pratiwi, Dwi Dian; Pontoh, Grace T; Indrijawati, Aini
JEM17: Jurnal Ekonomi Manajemen Vol 9 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v9i2.11999

Abstract

This study provides an overview of the impact of Industry 4.0 digitalization on Human Resource Management (HRM) through a Systematic Literature Review. It highlights the paradigm shift induced by Industry 4.0, including the integration of technology in HRM, ethical challenges, and the role of humans in industrial digitalization. The findings indicate that industrial digitalization affects HRM and transforms organizational structures. The bibliometric analysis reveals a growing interest in this topic, with significant contributions from countries like Sweden, the United Kingdom, and Italy. The articles were published in various journal databases, with most ranked in Q1. The study concludes by emphasizing the importance of organizational adaptation to technological changes for success in a digitally connected era. This transformation presents challenges, such as changes in competency and skill demands, as well as opportunities for increased efficiency and productivity. Keywords: Digitalization, Industrial Revolution 4.0, Human Resource Management, Systematic Literature Review
The Influence Of Accounting Benefits, Individual Benefits, Enterprise Resource Planning (Erp) System Quality And Management Commitment On User Satisfaction Safitra, Anugra Hana; Pontoh, Grace T; Arif, Hermita
SIMAK Vol 22 No 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.567

Abstract

This study aims to examine and analyze the influence of accounting benefits, individual benefits, ERP (Enterprise Resource Planning) system quality, and management commitment on user satisfaction in companies located in the City of Makassar that use the ERP system. This research employs a quantitative approach, which emphasizes the analysis of numerical data processed using quantitative research statistical methods with a correlational study approach. The data used in this study is primary data obtained from ERP system users. The data analysis technique used is Structural Equation Modeling (SEM), assisted by Partial Least Squares (PLS) software. The results of this study indicate that accounting benefits, individual benefits, ERP system quality, and management commitment have a positive and significant impact on user satisfaction. This means that, overall, the ERP system is capable of assisting individuals in performing assigned tasks to achieve optimal results.
Ten Years of Government Budgeting Research – A Review of Recommendations for Future Budgeting Practices Endang Tri Pratiwi; Mediaty; Pontoh, Grace T; Sundari, Sri; Indrijawati, Aini
Inclusive Society and Sustainability Studies Vol. 5 No. 1 (2025): August Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/issues.v5i1.3291

Abstract

Government budgeting serves not only as a financial document but also as a political instrument that reflects the priorities and values of society. Various types of budgeting have become the focus of research, with several research gaps identified, including the conditions that trigger changes in budgeting strategies, the different types of budgeting chosen, and pathways for future research that reflect important emerging and unexplored areas related to theory, context, characteristics, and methodology. This article aims to identify common issues related to the role of key persons and the budgeting cycle, with the goal of minimising gaps in the future budgeting practice literature. The use of PRISMA-SPAR4 through the Watase UAKE application resulted in a comprehensive search and strict supervision in this article, reducing the initial 133 articles to 43 articles based on keywords. The search for article data through the keyword "Government Budgeting". Furthermore, the screening process is determined by several criteria, namely 1) only articles published in scientific journals; 2) between 2014 and 2023; and 3) indexed by Scopus Q1–Q4. As a result, this review reveals important trends in articles, authors, countries, and research themes in government budgeting over the past, present, and future periods. This study categorises various types of budgeting in the government sector across different countries, providing a reference source for interested parties to inform their formulation of budgeting types under multidimensional conditions. Additionally, this research constitutes a literature review that focuses on government budgeting practices over the last decade.
The Influence Of Accounting Benefits, Individual Benefits, Enterprise Resource Planning (Erp) System Quality And Management Commitment On User Satisfaction Safitra, Anugra Hana; Pontoh, Grace T; Arif, Hermita
SIMAK Vol. 22 No. 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.567

Abstract

This study aims to examine and analyze the influence of accounting benefits, individual benefits, ERP (Enterprise Resource Planning) system quality, and management commitment on user satisfaction in companies located in the City of Makassar that use the ERP system. This research employs a quantitative approach, which emphasizes the analysis of numerical data processed using quantitative research statistical methods with a correlational study approach. The data used in this study is primary data obtained from ERP system users. The data analysis technique used is Structural Equation Modeling (SEM), assisted by Partial Least Squares (PLS) software. The results of this study indicate that accounting benefits, individual benefits, ERP system quality, and management commitment have a positive and significant impact on user satisfaction. This means that, overall, the ERP system is capable of assisting individuals in performing assigned tasks to achieve optimal results.
The Effect of Tax Rates, Tax Sanctions, and Understanding of Taxation on Taxpayers' Perceptions Regarding Tax Fraud Kabanga, Grace Otoviani; Pontoh, Grace T; Damayanti, Ratna Ayu
Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i2.66

Abstract

Purpose – This research aims to test and analyze the influence of tax rates, tax sanctions, and understanding of taxation on taxpayers' perceptions regarding tax fraud Design/methodology/approach – The sampling method used in this research was purposive sampling by distributing questionnaires using Google Form, with a total of 73 respondents Findings – The results of this research show that tax rates, tax sanctions, and understanding of taxation have a positive and significant effect on taxpayers' perceptions regarding tax fraud Originality – The sample used is data from MSME taxpayers registered with the Makassar City Cooperatives and SMEs Service Keywords Tax Rates, Tax Sanctions, Understanding Taxation, Tax Fraud Paper Type Research Result
Readiness of Micro, Small and Medium Enterprises Using Information Technology (Study in Selayar District) Firmansyah, Andi; Yani, Nurhidayah A; Pontoh, Grace T; Arifuddin, Arifuddin
AFEBI Accounting Review Vol. 6 No. 2 (2021): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.474

Abstract

This istudy iexamines ithe ireadiness iof iMicro iSmall iand iMedium iEnterprises i(MSMEs) iin iSelayar iRegency iin iusing iInformation iTechnology i(IT). iThe ipopulation iin ithis istudy iis iall iemployees ior iemployees iwho iwork iin ithe iMSMEs isector iin iSelayar iIslands iRegency. iSampling iis using purposive sampling techniques. This research is a quantitative approach. The data in this study were collected using questionnaires, then analyzed descriptively with descriptive statistics and inferentially using multiple linear regression analysis with the help of the SPSS 20 program. The results showed that: (1) ipartially, ioptimism iand iinnovation ihave ia ipositive iand isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology, iwhile iinsecurity ihas ia inegative iand isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology iand idiscomfort idoes inot ihave ia isignificant iinfluence ion iMSMEs ireadiness iin iusing iInformation iTechnology iin iSelayar iRegency, iand i(2) isimultaneously, ioptimism, iinnovation, iinsecurity, iand idiscomfort ihave ia isignificant ieffect ion iMSMEs ireadiness iin iusing iInformation iTechnology iin iSelayar iRegency. Keywords: Information Technology, MSMEs, Selayar Islands Regency
The Influence of Accounting Information Systems and Service Systems on Organizational Performance at Hospital in Makassar City Husna, Asmaul; Pontoh, Grace T; Indrijawati, Aini
KINERJA Vol. 27 No. 1 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i1.6353

Abstract

This study aims to analyze the accounting information system in hospitals. This study uses primary data sources by distributing questionnaires to 63 respondents with research samples, namely the head of service, head of support, and head of financial administration at type A and type B hospitals in Makassar City. The returned questionnaire was 57 respondents, processed using multiple linear analysis with the help of the SmartPLS computer program. The results showed that the accounting information system and service system have a role in improving organizational performance at hospitals in Makassar City.
DETERMINASI PENGHINDARAN PAJAK DENGAN MODERASI KONEKSI POLITIK PADA PERUSAHAAN MANUFAKTUR Rumbi, Yesaya Bittikaka; Syamsuddin; Pontoh, Grace T
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 2, JULI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i2.36382

Abstract

Penelitian ini bertujuan menganalisis pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap penghindaran pajak dengan political connection sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2022. Penelitian kuantitatif ini menggunakan analisis regresi linear berganda dan moderated regression analysis dengan teknik purposive sampling, menghasilkan 69 perusahaan sebagai sampel. Hasil penelitian menunjukkan bahwa profitabilitas dan likuiditas berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan solvabilitas berpengaruh positif signifikan. Political connection terbukti memoderasi seluruh hubungan tersebut, dengan memperkuat pengaruh profitabilitas dan likuiditas terhadap penghindaran pajak serta memperlemah pengaruh solvabilitas. Temuan ini menegaskan bahwa kondisi keuangan perusahaan dan faktor politik berperan penting dalam keputusan penghindaran pajak.
The effectiveness of environmental accounting in supporting ESG (Environmental, Social, Governance) disclosure: Systematic literature review Safitri, Ela; Pontoh, Grace T; Pagalung, Gagaring
Social Sciences Insights Journal Vol. 3 No. 3 (2025): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/tjf3cf27

Abstract

This study aims to examine the effectiveness of the Sustainability Report (SR) as an instrument of environmental transparency within the framework of Environmental, Social, and Governance (ESG). Sustainability and ESG issues have become major global priorities, but the quality and credibility of non-financial reporting remain serious challenges. This study uses a Systematic Literature Review (SLR) approach to 40 Scopus Q1/Q2-indexed articles published between 2014 and 2025. The analysis findings show a steadily increasing trend of publications related to Sustainability Reporting and ESG in the last decade. In terms of focus, the most dominant research discussed Effectiveness Factors (more than 22 articles), followed by Environmental Transparency (about 18 articles), Challenges (about 16 articles), and SR-ESG (about 14 articles). The main findings conclude that SR plays an essential role in reducing information asymmetry, but its effectiveness is hampered by greenwashing and selective disclosure practices. The quality of environmental disclosures directly affects ESG ratings, and the existence of third-party assurance and strong governance quality has been proven to enhance the credibility of reports. Future research recommendations include the development of machine learning-based methods for greenwashing detection, the evaluation of the impact of the implementation of the ISSB standard, and the analysis of the effectiveness of SR on the company's real environmental performance, not just perception.
Co-Authors Arifuddin Arifuddin Asmaul Husna Endang Tri Pratiwi FIRMANSYAH, ANDI Gagaring Pagalung Hermita Arif Indrijawati, Aini Kabanga, Grace Otoviani MEDIATY Nurfadilah, Ayu Pratiwi, Dwi Dian Ratna Ayu Damayanti Rumbi, Yesaya Bittikaka Safitra, Anugra Hana Safitri, Ela Sundari, Sri Syamsuddin Yani, Nurhidayah A