Article Per Year (5 Year)
p-Index From 2021 - 2026
1.325
P-Index
This Author published in this journals
All Journal SEIKO : Journal of Management & Business JISIP: Jurnal Ilmu Sosial dan Pendidikan JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Journal of Financial and Behavioural Accounting Rudence: Rural Development for Economic Resilience Celebes Journal of Community Services Golden Ratio of Taxation Studies
Bangsawan, Achdian Anggreny
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
ANALYSIS OF BUDGET ADJUSTMENT DUE TO COVID-19 PANDEMIC Alkam, Rahayu; Bangsawan, Achdian Anggreny
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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

Abstract

This study emphasizes government reaction on budgeting during a crisis which is valuable for improving government”™s agility to deal with the same or unprecedented crisis in the future. This study aims to analyze budget adjustment as responses to COVID-19 pandemic at Makassar Local Government. This study used a qualitative approach. The data gathered from budget documents and other related documents as well as in-depth interviews. The results showed that the budget adjustments process was carried out through the implementation of regulations issued by the central government. However, its implementation has not been fully successful because there are still some provisions that have not been complied. (4) Conclusion and Suggestion. There are still weaknesses in the budget adjustment process and negative impacts from budget adjustment on the overall budget system. Future research is expected to explore deeper and in a broader context related to the constraints of the existing budget adjustment system, Unexpected Expenditure, and anticipatory budgeting by involving stakeholders other than budget makers.
PENINGKATAN SKILL DAN JIWA KEWIRAUSAHAAN MELALUI PELATIHAN EDUKASI KOPI Bangsawan, Achdian Anggreny; Saffanah, Nurina; Alkam, Rahayu
Rudence: Rural Development for Economic Resilience Vol. 3 No. 1 (2024): Vol. 3 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/rudence.v3i1.65

Abstract

ABSTRAK Berangkat dari tingginya ketertarikan masyarakat, khususnya anak muda,  membuat usaha warung kopi atau coffee shop semakin diminati sebagai pilihan bisnis. Namun, yang menjadi salah satu kendala adalah kurangnya pengetahuan terkait kopi. Tujuan kegiatan ini dilakukan untuk memberi pengetahuan kepada peserta terkait kopi. Mulai dari memahami jenis-jenis kopi dan bagaimana cara meracik kopi yang pas. Selain itu memberikan pelatihan bagaimana cara mengoperasikan mesin kopi dan peralatan lainnya.  Bentuk kegiatan yang dilakukan meliputi pemberian materi terkait edukasi kopi dan memberikan pelatihan bagaimana cara meracik kopi serta mengoperasikan mesin kopi dan peralatan lainnya. Adapun hasil yang dicapai dari kegiatan ini adalah bertambahnya pengetahuan peserta terkait kopi, jenis-jenis kopi, cara meracik kopi serta bertambahnya keterampilan peserta dalam mengoperasikan mesin kopi. Hal ini bisa menambah pengetahuan dan keterampilan peserta yang memiliki nilat membuat usaha coffee shop. ABSTRACT Based on the high interest of the public, especially young people, coffee shops or coffee shops are becoming increasingly popular as a business option. However, one of the obstacles is a lack of knowledge regarding coffee. The aim of this activity is to provide knowledge to participants regarding coffee. Starting form understanding the types of coffee and how to mix the right coffee. Apart of that, it provides training on how operate coffee machines and other equipment. The activities carried out include providing material related to coffee education and training on how to mix coffee and operate a coffee machine. The results achieved from this activity were an increase in participants' knowledge regarding coffee, types of coffee, how to mix coffee and an increase in participants' skills in operating a coffee machine. This can increase the knowledge and skills of participants who have the intention of starting a coffee shop business.
Minuman Kekinian: Menumbuhkan Semangat Kewirausahaan di Desa Julukanaya, Palangga, Gowa Bangsawan, Achdian Anggreny; Alkam, Rahayu; Saffanah, Nurina
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

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

Abstract

Minuman kekinian tidak hanya sekadar tren, tetapi juga memiliki potensi besar untuk menjadi sektor yang dapat menggerakkan ekonomi lokal jika dikembangkan dengan pendekatan yang tepat. Pengabdian kepada masyarakat ini dilaksanakan di Desa Julukanaya, Kecamatan Palangga, Kabupaten Gowa melalui kegiatan pelatihan pembuatan minuman kekinian. Tujuan dari kegiatan ini adalah untuk menumbuhkan semangat berwirausaha melalui pemberdayaan dan pelatihan guna meningkatkan ketrampilan masyarakat desa dalam menghasilkan produk-produk olahan kekinian. Sasaran kegiatan pengabdian ini adalah masyarakat Desa Julukanaya, Kecamatan Palangga, Kabupaten Gowa. Metode yang dilakukan yaitu wawancara, observasi, dokumentasi, seminar, dan pelatihan kewirausahaan. Hasil dari kegiatan pengabdian ini adalah memberikan keterampilan baru bagi masyarakat desa, khususnya generasi muda dan ibu rumah tangga, dalam mengembangkan usaha minuman kekinian. Meskipun ada beberapa tantangan, seperti keterbatasan modal dan persaingan di pasar, potensi usaha minuman kekinian di desa tetap menjanjikan, terutama jika dilihat dari segi kreativitas produk dan pemanfaatan bahan lokal. Dengan pelatihan yang lebih berkelanjutan dan dukungan dari berbagai pihak, usaha minuman kekinian di Desa Julukanaya berpotensi untuk berkembang menjadi salah satu sektor yang menggerakkan perekonomian lokal.
The Effect of Sales Growth, Capital Intensity, and Company Age on Tax Avoidance in Energi Sector Companies on The Indonesia Stock Exchange for The Period 2020-2022 Bangsawan, Achdian Anggreny; Amiruddin, Nuraini; Husain, Amiruddin
Golden Ratio of Taxation Studies Vol. 5 No. 2 (2025): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v5i2.1431

Abstract

This study aims to analyze the effect of sales growth, capital intensity, and company age on tax avoidance in energy sector companies on the Indonesia Stock Exchange for 2020-2022. This study uses secondary data from financial statements with an observation period from 2020 to 2022. The number of companies sampled was 26 companies for three years, so the total observation data used was 78 samples. The sampling technique was carried out using a purposive sampling method. The data analysis method in this study uses multiple linear regression analysis with the help of the IBM SPSS version 30 program. Based on the research results, the variables of sales growth, capital intensity, and company age significantly affect tax avoidance. While sales growth has a negative and significant effect on tax avoidance, capital intensity does not affect tax avoidance, and company age has a positive and significant impact on tax avoidance.
Implikasi atas Kenaikan Tarif PPN terhadap Orang Pribadi dan Pengusaha Guna Optimalisasi Penerimaan Negara Pasca Pandemi Bangsawan, Achdian Anggreny; Alkam, Rahayu
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3771

Abstract

Tujuan penelitian ini adalah untuk menganalisis dampak yang diperoleh masyarakat pasca pemberlakuan kebijakan kenaikan tarif PPN 11%. Penelitian ini adalah kualitatif. Informan dalam penelitian ini adalah masyarakat dan dan pelaku usaha. Teknik analisis data dalam penelitian ini adalah reduksi data, penyajian, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa kenaikan tarif PPN tidak menunjukkan dampak pada level daya beli masyarakat pada orang pribadi dan badan usaha. Pada orang pribadi, informan memahami harga beli naik pasca kenaikan tarif PPN, namun daya beli mereka dalam memenuhi kebutuhannya tetap dilakukan atau diakuinya tidak berubah. Hasil ini juga ditemukan sama bagi pelaku usaha. Daya beli pelaku usaha diakui tidak mengalami perubahan sebab keputusannya untuk membeli bahan ke produsen tetap sama, terlebih lagi daya jual bagi distributor.
Unpacking The Auditor's Role: The Effect of Professional Scepticism, Workload, and Work Experience in Detecting Fraud at The Inspectorate of South Sulawesi Province Amalia, Regita; Amiruddin, Amiruddin; Bangsawan, Achdian Anggreny
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i2.12025.2025

Abstract

This research aims to find out The influence of Skepticism Professional, Workload, and Work Experience on the Auditor's Ability to Detect Fraud at the Inspectorate Office of South Sulawesi Province. The population in this study were all auditors who worked at the Inspectorate Office of South Sulawesi Province, totalling 42 auditors. Meanwhile, in selecting the sample, the researcher used the census sampling technique. This research uses a survey method by distributing questionnaires. The statistical method used to test the hypothesis is multiple linear regression. The results showed that the variables of professional scepticism, workload, and work experience had a positive and significant effect on the auditor's ability to detect fraud. The contribution of this research is to provide empirical evidence on the fectors that influence auditors effectiveness in detecting fraud, which can serve as a basis for the inspectorate in formulating policies to improve auditor competence and manage workload. Moreover, this study enriches the literature on public sector auditing, particularly in the context of government oversight at the regional level.
Tingkat Produktivitas Kerja Karyawan pada PT. Reski Laifasto Ramli, Nurleli; Abbas, Ahmad; Bangsawan, Achdian Anggreny
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 5, No 1 (2021): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v5i1.1715

Abstract

Penelitian ini bertujuan untuk mengukur tingkat produktivitas karyawan di tempat kerja PT. Reski Laifasto. Sampel penelitian terdiri dari 74 karyawan PT. Reski Laifasto di Makassar. Analisis data yang digunakan dalam penelitian, yaitu statistik deskriptif. Hasil penelitian ini menunjukkan bahwa produktivitas kerja berada pada kategori tinggi yang mengungkapkan bahwa karyawan produktif dalam menyelesaikan pekerjaan pada enam indikator yang terdiri dari hasil yang dicapai, semangat kerja, pengembangan diri, mutu, kemampuan, dan efesiensi.
Co-Authors Abbas, Ahmad Amalia, Regita Amiruddin Amiruddin Amiruddin, Nuraini Husain, Amiruddin Rahayu Alkam Ramli, Nurleli Saffanah, Nurina