Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Kompetif Arus Jurnal Sosial dan Humaniora
Ilham, Surianto
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS FAKTOR-FAKTOR PENYEBAB TIDAK TERCAPAINYA TARGET PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN KOLAKA Asriyana, Desy; Ilham, Surianto; Turi, La Ode
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.1974

Abstract

The purpose of this investigation is to identificate what factors are more dominant in causing the land and building tax revenue to not be achieved in Kolaka Regency from 2019-2023.his research is research using a qualitative descriptive method. This study was conducted at the Kolaka Regency Regional Revenue Agency. Both primary and secondary data sources were used in this study. Researchers used evidence and interviews to gather data. Gathering information, reduction of data, presentation of data, and reaching a conclusion are the methods of data analysis that are employed. The findings of the research show that the more dominant factor causing land and building tax revenues to not be achieved in Kolaka Regency from 2019-2023 is active resistance, namely the existence of taxpayers who try to avoid tax objects and passive resistance, namely the lack of economy which can make it difficult to pay taxes. earth and buildings. Keywords: Factors Causing Non-achievement of Land and Building Tax Revenues
ANALISIS PENERAPAN AKUNTANSI PADA TOKO ZAM-ZAM DI KELURAHAN BALANDETE KECAMATAN KOLAKA Ildayanti, Ildayanti; Turi, La Ode; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2274

Abstract

Small businesses or also known as UMKM (Micro, Small and Medium Enterprises), have an important role in the economy, both in developing and developed countries. One of the contributions of UMKM is to create jobs and increase community income. Therefore it is very important for businesses to keep financial records, financial records help UMKM to determine the financial performance of the business, such as business operating costs and profit and loss. In addition, good financial records can help UMKM in having a more effective marketing strategy. The title of this research is “Analysis of Accounting Implementation at Zam-Zam Shop in Balandete Subdistrict, Kolaka District.” which is located at Jl. Pendidikan Balandete village. This reserarch aims to know how the accounting implementation carried out by the Zam-Zam Shop is in accordance with the basic concepts of accounting as for this research uses data priemer and secunder. Priemary data is coming directly from the shop owner thourgh interviws while secondary data is data obtained from other parties and not directly obtained by researchers from the subject of their research. This research method is a qualitative descriptive method. As for data collection techniques by means of observation, interviews, and documentation. Based on the results of the research that has been done, it can be concluded that the application of accounting at Toko Zam-Zam is not in accordance with applicable accounting standards
Persepsi Pelaku Ukm terhadap Laporan Keuangan Berdasarkan Standar Akuntansi Tanpa Akuntabilitas Publik (Sak-Etap) (Studi pada Toko Aulia Kecamatan Tanggetada Kabupaten Kolaka) Aulani, Melda; Ilham, Surianto; Chairunnas, Arnadi
Arus Jurnal Sosial dan Humaniora Vol 5 No 3: Desember (2025)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v5i3.1742

Abstract

Penelitian ini menganalisis persepsi pelaku Usaha Kecil dan Menengah (UKM) terhadap laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP). Latar belakang masalah menunjukkan bahwa banyak UKM di Indonesia, termasuk Toko Aulia di Kecamatan Tanggetada, Kabupaten Kolaka, masih menghadapi kendala mendasar dalam praktik pencatatan keuangan mereka. Mereka sering menggunakan metode sederhana dan manual, yang berakibat pada kesulitan serius dalam pemantauan kemajuan usaha bulanan, rentan terhadap kesalahan perhitungan, dan secara signifikan menghambat potensi pengembangan bisnis mereka. Kurangnya pemahaman mengenai pentingnya informasi akuntansi yang akurat dan relevan, serta implementasi SAK-ETAP sebagai kerangka kerja akuntansi yang disederhanakan untuk entitas non-publik, menjadi faktor krusial dalam situasi ini. Tujuan penelitian ini adalah untuk memahami secara komprehensif bagaimana persepsi pelaku UKM di Toko Aulia terhadap penyusunan dan manfaat laporan keuangan yang disusun sesuai SAK-ETAP. Dengan menggunakan pendekatan studi kasus kualitatif, penelitian ini berupaya menggali secara mendalam pandangan dan pengalaman pelaku usaha. Diharapkan hasil penelitian ini dapat memberikan kontribusi teoritis yang berarti bagi pengembangan ilmu akuntansi, khususnya terkait peningkatan kualitas pelaporan keuangan bagi entitas berskala daerah. Secara praktis, studi ini bertujuan membantu dalam memahami permasalahan akuntansi spesifik yang dihadapi UKM serta merumuskan rekomendasi kebijakan yang relevan, menyoroti tantangan dan potensi adopsi SAK-ETAP untuk keberlanjutan dan pertumbuhan UKM di era kompetitif ini.
Co-Authors Arnadi Chairunnas Asriyana, Desy Aulani, Melda Ildayanti, Ildayanti La Ode Turi