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Evaluating the internal control system for managing PBB-P2 receivables in Majene Regency, West Sulawesi Province Arianto, Arianto; Wijayanti, Nanda Ayu
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.1328

Abstract

Purpose: This study aimed to evaluate the effectiveness and examine the efforts made to overcome potential internal control system constraints in managing PBB-P2 Receivables in Majene Regency. Research methodology: Data collected through interviews and questionnaire distribution were analyzed using qualitative descriptive analysis to assess the effectiveness of SPI. The analysis also evaluated the constraints and efforts made to overcome SPI’s weaknesses of SPI in managing PBB-P2 Receivables in Majene Regency. Results: The results showed that the internal control system of BAPENDA Majene Regency was not effective in managing PBB-P2 Receivables because of weaknesses in the control and monitoring of environment elements. The implementation of internal controls is hindered by low taxpayer compliance due to inadequate information regarding PBB-P2 Receivables. Another obstacle is the inaccurate calculation of receivables, because it is not supported by clear details. In addition, internal control is hindered by the absence of an up-to-date NJOP. Limitations: This study was limited to the value of PBB-P2 Receivables for Majene Regency during 2016-2020. Contribution: The results are expected to provide additional information regarding the factors influencing the management of PBB-P2 Receivable collection. The findings also provide advice and evaluation for regional governments, especially the Regional Revenue Agency of Majene Regency.
Legal Responsibility of Desk Collection in Threats of Psychic Violence Against Financial Technology Customers Shodiq, Ja'far; Khitam, Muhammad Chusnul; Arianto, Arianto; Khumairoh, Nur Izzatul
Jurnal Independent Vol. 13 No. 2 (2025): Jurnal Independent
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ji.v13i2.394

Abstract

Crime committed by desk collection is a type of crime carried out through electronic media that violates the Law on Electronic Information and Transactions (ITE Law), where in fact the debt collection process should be conducted ethically and politely towards debtors. However, the crimes committed by desk collection agents grossly violate both company procedures and the law. The crimes committed by desk collection agents, particularly in the form of psychological threats via online media through Financial Technology (Fintech) applications, constitute violations of the ITE Law, which prohibits intentionally and unlawfully sending electronic information containing threats or intimidation, which is punishable by law. The mistakes made by desk collection agents include carrying out collection methods such as insults, dissemination of debtor information that should be kept private, and repeated terror or intimidation, all of which violate the elements stipulated in the ITE Law. Based on the background above, the writer formulates the following research questions: First, how is the legal regulation regarding debt collection through electronic media? Second, how is legal protection provided for debtors who are victims of desk collection? The type of research used in this study is normative legal research, also known as library or doctrinal research. The legal materials used consist of primary and secondary legal materials, including: Article 29 in conjunction with Article 45B of Law Number 11 of 2008 on Electronic Information and Transactions, Law Number 27 of 2022 concerning Personal Data Protection (PDP Law), which prohibits the use of personal data without the owner's consent. Protection for fintech customers is regulated in OJK Regulation No. 77/POJK.01/2016, which requires every fintech company to implement procedures and safeguards for the confidentiality of customer data, both personal and transactional
Peran Instagram dan TikTok dalam Meningkatkan Daya Tarik Objek Wisata di Sulawesi Selatan Amir, Achyar Islami; Arianto, Arianto; Akbar, Muh.
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9709

Abstract

Instagram dan TikTok memiliki peran yang signifikan dalam membentuk persepsi wisatawan terhadap suatu destinasi. Instagram, sebagai platform berbasis foto dan video pendek, memungkinkan pengguna untuk berbagi pengalaman mereka saat mengunjungi objek wisata. Tujuan penelitian ini adalah menganalisis peran Instagram dan Tiktok dalam meningkatkan daya tarik objek wisata di Sulawesi selatan. Penelitian ini menggunakan metode literature review untuk menganalisis peran Instagram dan TikTok dalam meningkatkan daya tarik objek wisata di Sulawesi Selatan. Literature review merupakan metode penelitian yang bertujuan untuk mengkaji berbagai sumber akademik yang relevan guna mendapatkan pemahaman yang komprehensif mengenai topik yang diteliti. Instagram dan TikTok memiliki peran signifikan dalam meningkatkan daya tarik objek wisata di Sulawesi Selatan. Instagram efektif dalam membangun citra destinasi melalui konten visual berkualitas tinggi, sementara TikTok mampu menciptakan tren viral yang meningkatkan eksposur destinasi wisata.
Perilaku Komunikasi Toxic Pengguna Game Online “Arena of Valor” Adnan Anugrah, Iqbal; Arianto, Arianto; Karnay, Sudirman
Jurnal Penelitian Inovatif Vol 4 No 3 (2024): JUPIN Agustus 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.467

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perilaku komunikasi toxic pengguna game online "Arena of Valor" di kalangan siswa SMA Negeri 1 Sidrap. Kerangka teoretis yang digunakan dalam penelitian ini adalah Teori Alih Kode menurut Bloom dan Gumpers. Metode analisis data yang diterapkan dalam penelitian ini adalah analisis deskriptif kualitatif dengan pendekatan studi kasus. Hasil penelitian ini menunjukkan bahwa perilaku komunikasi pengguna game online "Arena of Valor" dipengaruhi oleh faktor kebiasaan dan faktor emosional. Perubahan dalam sikap, perilaku, dan cara menyampaikan informasi, terutama melalui penggunaan bahasa informal dan kasar, sering terjadi dalam interaksi komunikasi. Bahasa semacam ini biasanya digunakan sebagai sarana komunikasi antara individu atau kelompok yang saling memahami, sesuai dengan norma yang diterima dalam bentuk ungkapan yang menjadi bagian dari kosa kata mereka.
Sejarah Pakaian Adat Masyarakat Kajang Kabupaten Bulukumba (Studi Etnografi Komunikasi) Ikram, Ikramullah Mahdi; Mau, Muliadi; Arianto, Arianto
Jurnal Diskursus Islam Vol 11 No 1 (2023): April
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v11i1.37644

Abstract

This research was conducted in Tanah Toa Village, Kajang District, Bulukumba Regency, South Sulawesi, which until now still adheres to the beliefs of its ancestors, one of which is wearing all-black clothes which are considered sacred and sacred. This research method is descriptive qualitative and uses an ethnographic communication approach. Data was collected by means of observation, interviews, literature and documentation. The purpose of this study was to describe the history and traditions of the Ammatoa Kajang ethnic community's traditional clothing, Bulukumba Regency. The results of this research on the history and traditions of the Kajang tribe's traditional clothing are a marker of the cultural identity of the Ammatoa ethnic community, which illustrates the belief that humans are born from the realm of darkness until the end of their lives they also return to the realm of darkness. Carrying out the Ammatoa ancestral tradition as the highest customary leader who also used traditional clothing in the past, reflecting adherence to customary law (Pasang) especially the principle of attallasa' kamase-mase or living modestly/simplely, representing equality for everyone before God (Turiek Akra 'na), a sense of equality and a shared destiny. Abstrak Penelitian ini dilakukan di Desa Tanah Toa Kecamatan Kajang Kabupaten Bulukumba Sulawesi Selatan yang sampai saat ini masih memegang erat keperyaan para leluhurnya, salah satunya yaitu menggunakan pakain serba hitam yang dianggap sebagai pakaian yang suci dan sakral. Metode penelitian ini deskriptif kualitatif dan menggunakan pendekatan etnografi komunikasi. Data dikumpulkan dengan cara observasi, wawancara, kepustakaan dan dokumentasi. Tujuan penelitian ini untuk mendiskripsikan sejarah dan tradisi pakaian adat komunitas etnik Ammatoa Kajang Kabupaten Bulukumba. Hasil penelitian ini pada sejarah dan tradisi pada pakaian adat suku kajang merupakan penanda identitas kultural komunitas etnik Ammatoa, yang menggambarkan kepercayaan bahwa manusia terlahir dari alam kegelapan hingga akhir hayatnya juga kembali ke alam kegelapan. Melaksanakan tradisi leluhur Ammatoa sebagai pimpinan adat tertinggi yang juga menggunakan pakaian adat di masa lalu, mencerminkan ketaatan pada hukum adat (Pasang) khususnya prinsip attallasa’ kamase-mase atau hidup bersahaja/sederhana, merepresentasikan kesamaan derajat bagi setiap orang di depan tuhan (Turiek Akra’na), rasa persamaan dan senasib sepenanggungan.
Interpersonal Communication Between Parents and Children in Households in Bontomate'ne Village, Maros Regency, South Sulawesi Syam, Azizah Lutfiah; Akbar, Muh.; Arianto, Arianto
International Journal on Advanced Science, Education, and Religion Vol 8 No 1 (2025): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v8i1.770

Abstract

This research focuses on how communication between parents and children occurs in families in Bontomate'ne Village, Maros. The researcher wants to deeply understand the communication process that takes place, as well as what obstacles parents face in communicating with their children. To achieve this goal, researchers used a qualitative approach with observation, interviews, and documentation methods. The data obtained was then analyzed in depth to describe the situation of communication in families in the village. The results showed that communication between parents and children in Bontomate'ne Village generally involves verbal and non-verbal communication. Parents tend to use a non-coercive approach and try to instill religious, social and moral values ​​in their children. This study also identified several barriers that parents often face in communicating with their children. These obstacles include difficulties in understanding children, the influence of a less supportive surrounding environment, and children's emotional immaturity.
Studying The Mahara Kitabah In Arabic Arianto, Arianto; Koria, Koria; Mulyah, Santi
Jurnal Ilmiah Mandala Education (JIME) Vol 12 No 1 (2026): Jurnal Ilmiah Mandala Education (Januari)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v12i1.10194

Abstract

The goal of learning to read and write in Arabic is to enable students to write Arabic texts accurately, taking into account linguistic elements. Learning activities refer to achievement indicators, namely: (1) practice transcribing the sounds of words, phrases, and sentences; (2) practice answering questions based on reading texts and arranging them to form good paragraphs; and (3) practice expressing ideas or free writing using vocabulary appropriate to the given topic. Writing is a comprehensive linguistic skill that aims to produce what is called writing. Methodologically, in the learning process, especially in writing skills, the first thing that must be understood is understanding the purpose of learning to write itself, then defining it as a learning objective. It is important to understand the principles of learning to write so as not to deviate from the scope of discussion and evaluation.
Co-Authors A.A. Ketut Agung Cahyawan W Abbas, Muhammad Adnan Anugrah, Iqbal Afifah, Novita Nur Agustiani, Nurling Akbar, Muh Akbar, Muh. Al Farizi, Zulham Alfia, Barkatun Nisa Alghi, Anugerah Febryan Alimuddin Unde, Alimuddin Alimuddin Unde, Andi Amal, Andi Ulfaizah Amanda, Audrey Amanda, Yoga Aminuyati Amir, Achyar Islami Amir, Muhammad Amiruddin Amiruddin Andi Alimuddin Unde, Andi Alimuddin Andi Tendean Andoyo Sastromiharjo Andriyani, Desi Annisa Annisa Anugrah, Riswan Ahmad Anwar, Wulandari Aprilia, Amanda Rechita Putri Arif, Arif Prasetya Artiyany, Megawati Ayu Safitri Bantun, Suharsono Boni Saputra Bujaya, Muhammad Cahyadi Saputra Akasse crysantini paays, Vitalona Dadi Riskiono, Sampurna Danindra, Fuad Deliani, Susy Deliany, Susi Dian Indriani Dyah, Ratnasari Dyah. P, RR. Ratnasari Elina P, Lies Elmania, Putri Fachry Abda El Rahman Fadhilah, Aura Fahmi, M. Khairul Faizul Candra, Iqbal Fajrun, Fajrun Fatimah Zahara, Siti Giatman, M Gumilang, Rinaldy Gustianty, Fahra Elvy Haerani, Khuldatul Hafied Cangara, Hafied Hamdani Hamdani Hamid, Fanul Harahap, Andi Syahputra Harahap, Hotni Sari Haris Firmansyah Harmawan, Rizal Harnida Wahyuni Adda Hartati, Ani Hartini, Devi Hasidu, La Ode Abdul Fajar Hasria Hasria, Hasria Hayati, Rini Helmi, Hidayatul Hermana, BP. Putra Hery Widijanto Hidayah, Tiara Hudaibah, Fadlia Dwi Iis Afrianty Ikram, Ikramullah Mahdi Indra, Agustian Indriani Indriani Irmawati Irmawati Jeanny Maria Fatimah Kamaruddin, Anggi Ashari Karnay, Sudirman Kaseng, Saharuddin Khitam, Muhammad Chusnul Khumairoh, Nur Izzatul Koria, Koria Kurnia, Ika Kurniasih, Ninik Kusmana, Endang Kustina, Rika Kusyani, Diah La Aba Lailan Syafira Putri Lubis Linasari, Linasari Lubis, M. Ilyas Lubis, M. Syukri Azwar M. Agus Salim Al Fathoni Mahyus, Mahyus Mangurai, Silvia Uthari Nuzaverra Mayang Maratun Janah, Maratun Mardizal, Jonni Marzuki, Nur Rofifah Maswar, Muhammad Azwar Mau, Muliadi Meilendra, Karsal melani putri Misdawati, Misdawati Misra, Isra monica, shinta Muhamad Tarmizi Muhammad Akbar MUHAMMAD MANSUR Muhammad Syahdarul Awal Muhazab, Ahmad Muhlizar Muhlizar Muliadi Muliatik, Sri Mulyah, Santi Mursalim Mursalim Nanda, Gustina Tri Nasution, Maulana Oscard Nasution, Pipit Utari Nina Nina Ninik Kurniasih Nissa, Barkatun Nur Fadila Qomari, Fatia Nur Faika, Nur Faika Nurhalifah, Nurhalifah Nurhaliza, Nurhaliza Prasetiowati, Lies Elina Pratama, Dianita Gadis Purnomowati, Ratnasari Dyah Purnomowati, RR Ratnasari Dyah Putri, Rika Ilma Qippiah , Mariatul Rangkuti, Sukma Adelina Razak, A Reine Suci Wulandari Riri Trinanda Rismawati Rismawati Rosmadewi, Rosmadewi RR. Ella Evrita Hestiandari Ryandi, Oscar S, Aziza Saeni, Rahman Safar, Muhammad Saidi, Nurhajijah Salam, Adnan Yahya Saleh, Ramlah Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Sarma Siahaan Sawitri, Sari Sembiring, Selfi Yolanda Sety, La Ode Muhamad Shodiq, Ja'far Shofy K.P, Ramadhaniah Sipaami, Sipaami Siwi, Theresia Sonni, Alem Febri Soraya Soraya Soraya, Ayu Sri Buwono . Stella Talitha Suganda, Nurdiyanti Suharsono Bantun Supriadi Supriadi Syafil Warman Syahirani, Siti Syam, Azizah Lutfiah Syihabuddi, Syihabuddi Syihabuddin Syihabuddin Syukri, Makmur Ta'ali tahir, aswar Tarmizi, Tashadi Tati Baina Gultom Toti, Fastion Trisnawati Trisnawati Trisnawati Trisnawati Tuti Bahfiarti Wahida, Nur Wahyudi Wahyudi Wijayanti, Nanda Ayu Wina Wulandari Yuliana, Elsa Sari Yulianti, Eva Tri Yuliarma, Yuliarma Yusawinur Barella Yusuf, Andryan Zainuddin Basri Zawitri, Sari Ziyanti, Nada Warla Zulham AlFarizi