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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen Dan Kewirausahaan Akuisisi : Jurnal Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmu Manajemen Profitability Jurnal Abdi Masyarakat Indonesia Golden Ratio of Community Services and Dedication Economos : Jurnal Ekonomi dan Bisnis
Tenriwaru, T.
Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Public Health Social Sciences

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GELIAT E-COMMERCE DAN PENERIMAAN PAJAK DIMASA PANDEMI Tenriwaru Tenriwaru; Amiruddin Amiruddin; Ilma Sahrani
SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v19i01.181

Abstract

This study aims to determine tax revenue from the e-commerce sector during this pandemic. Sources of data used in this study consisted of primary data and secondary data. Primary data were obtained from informants who were taxpayers and tax authorities while secondary data were obtained from relevant written media, namely journals and internet sites. The analysis method used is descriptive qualitative. The results showed that the use of e-commerce during this pandemic was very high compared to previous years, but tax revenue itself actually decreased during this pandemic due to the economic downturn that hit various business sectors which had an impact on decreasing tax revenue.
Pengaruh Partisipasi Anggaran, Asimetri Informasi, dan Penekanan Anggaran terhadap Kesenjangan Anggaran Pemerintah Kabupaten Wajo Tenriwaru Tenriwaru
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 5 No 1 (2015): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v5i1.1170

Abstract

This study aimed to examine the effect of budget participation, information asymmetry and emphasis budget against the budget gap (budgetary slack) in SKPD in Wajo. In this study, samples taken were 85 people from 5 Office of the regional work units (SKPD) which consists of a Team of Local Government Budget (TLGB) involved in the preparation of the budget at the Government SKPD Wajo. Data collected through direct observation and survey obtained by distributing questionnaires to the respondents. This research uses descriptive data analysis of qualitative and quantitative. The results showed that budget participation, information asymmetry and emphasis budget affect the budget gap (budgetary slack). It is shown from the analysis of data through questionnaires and test the hypothesis by using multiple regression. The strongest influence on the budget gap is derived from information asymmetry.
Nilai Budaya Memoderasi Pengaruh Sistem Pengendalian Intern terhadap Penanggulangan Fraud dalam Pengelolaan Pajak Hotel di Kota Parepare Hernianti Harun; Tenriwaru Tenriwaru; Julianty Sidik Tjan
Akuisisi: Jurnal Akuntansi Vol 17, No 2 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i2.642

Abstract

This study aims: 1) To examine and analyze the internal control system that influences the prevention of fraud in hotel tax management in the city of Parepare. 2) To examine and analyze the cultural value of moderating the influence of the internal control system on fraud prevention in hotel tax management in the city of Parepare.This research was conducted in Parepare City from February to July 2021. The population in this study was 88 hotel entrepreneurs. Sampling using the census technique. The data analysis technique used the stimulus equation with the path analysis estimation technique. The application program Statistical Package for the Social Sciences (SPSS) version 23 was used to assist in analyzing the data used in this study. Using moderated regression analysis and Hypothesis Testing.The results of the study show that: 1) The internal control system has a significant effect on overcoming fraud in hotel tax management in the city of Parepare, because the implementation of the control system creates a supervisory system and internal procedures for each hotel in order to close all loopholes for fraud or financial abuse, including the payment of hotel taxes. 2) Cultural values moderate the influence of the internal control system on fraud prevention in hotel tax management in the city of Parepare. This means that the application of Bugis cultural values, including sipakatau', sipakalebbi and sipakalebbi, is able to strengthen the implementation of the internal control system at each hotel in the City of Parepare in relation to preventing fraud in hotel tax management.
Internal Financial Reporting Mechanism Realizing Bumdes Financial Accountability In Tompobulu District, Maros Regency Syamsu Alam; Ratna Sari; Asriani Junaid; T. Tenriwaru; Ummu Kalsum; Eka Ariaty Arfah
Golden Ratio of Community Services and Dedication Vol. 1 No. 2 (2021): May - October
Publisher : Manunggal Halim Jaya

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

Abstract

The goal to be achieved by this service activity is to increase the technical and conceptual knowledge capacity of Village-Owned Enterprises (BUMDes) managers regarding the preparation of financial reports and the BUMDes accountability process so that they can carry out financial control of BUMDes and can analyze company financial reports so that the performance of BUMDes can be improved. They were appropriately evaluated on an ongoing basis. The approach method used in this service activity is the method of counseling, training, and mentoring for four months, starting from June - December 2021, with the hope that partners can apply their knowledge about financial reporting mechanisms and how to measure BUMDes performance accountability. The result of implementing this service activity is that BUMDes managers gain knowledge and understanding of accounting policies and the process of preparing BUMDes financial reports. The manager will monitor and evaluate the business performance of BUMDes so that the business can be controlled at any time. BUMDes managers gain knowledge on how to analyze the financial condition of BUMDes in terms of liquidity ratios, solvency ratios, and profitability ratios. BUMDes managers will be able to manage their short-term assets and debt and analyze the profitability ratios (ROI and ROE). BUMDes managers gain insight into business development and how to generate profits from the assets used and BUMDes own capital.
PERFORMANCE ANALYSIS USING BALANCE SCORECARD IN PT TELKOMSEL Andi Muhammad Sahrul; Jeni Kamase; Tenriwaru Tenriwaru
Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i1.4853

Abstract

This study aims to measure the performance of PT Telkomsel using the balance scorecard approach from a financial and non-financial perspective; customer perspective, internal business process perspective and, growth and learning perspective. This research is a descriptive study using a mixed method approach, namely a combination of qualitative and quantitative research combined with an explonatory design research model, the data sources of this study are primary data in the form of interviews with informants and questionnaires, and secondary data from literature, financial reports, as well as supporting data related to this research. The results showed a decrease in several financial posts due to changes in government regulations and price competition among telecommunications service providers. From the customer perspective, price product has become a complaint of several customers. From the perspective of internal business processes, it shows the fluctuating value of ARPU and operational costs due to these changes. Continuous training has become a complaint of some employees from a growth and learning perspective, but in general PT Telkomsel's performance with the balance scorecard as a performance measurement tool is already very good.
Membangun Bisnis Berbahan Organik Masker Daun Kelor bagi Kelompok Majelis Taklim Kelurahan Lanna Kecamatan Parangloe Kabupaten Gowa Tenriwaru Tenriwaru; Nurwanah Nurwanah; Andi Aco Agus
Jurnal Abdi Masyarakat Indonesia Vol 2 No 1 (2022): JAMSI - Januari 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.193

Abstract

Masker merupakan salah satu produk yang disukai terutama kaum wanita yang ingin kulitnya sehat dan bersinar. Walaupun produk ini akan menyebabkan pengeluaran ekstra bagi para wanita, tapi demi tampil maksimal biasanya mereka tidak segan mengucurkan banyak anggaran untuk memelihara kecantikan mereka. Disamping masker yang terbuat dari berbagai ramuan kimia, ada juga masker yang baik bagi kulit dan terbuat dari bahan organik yang mudah didapatkan dan berbahan murah yakni masker dari daun kelor. Kegiatan pengabdian ini bertujuan untuk memotivasi dan memberikan penyuluhan dalam mengembangkan potensi yang ada di desa untuk menjadi lahan bisnis bagi ibu-ibu yang tergabung dalam kelompok majelis taklim Kahirunnisa Desa Lanna Kecamatan Parangloe Kabupaten Gowa Sulawesi Selatan. Metode pelaksanaan kegiatan pengabdian yakni penyuluhan, pendampingan dan pelatihan. Kegiatan ini ini juga dilengkapi edukasi cara mengemas produk yang menarik perhatian konsumen, serta cara pamasaran via media sosial dan bagaimana menghitung harga pokok produk sehingga kelak mereka dapat menjadikan keterampilan membuat masker ini sebagai lahan untuk menambah penghasilan rumah tangga. Hasil pengabdian menunjukkan bahwa mitra sudah pandai mempraktekkan cara membuat masker, bisa menghtung harga pokok dan harga jual produk serta memgetahui pentingnya pengemasan untuk promosi produk dan memasarkan secara online.
LAPORAN KEUANGAN INTERIM BAGI SUSTAINABILITY RUMAH TANGGA SAKINAH MAWADDAH WARAHMAH Tenriwaru Tenriwaru; Fatma Azzahra; Fifi Nurafifah Ibrahim
Jurnal Manajemen dan Kewirausahaan Vol 14, No 1 (2022): Edisi Januari
Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55598/jmk.v14i1.27012

Abstract

This study aims to determine the interim financial statements to form sustainability in the sakinah mawaddah warahmah household. The method used in this study is a qualitative method with a phenomenological research approach. This research uses primary data in collecting data by interview and documentation study. There were five informants in this study who were in the city of Makassar which was the place of research. All informants are housewives who have a major role in managing household finances. The results of this study indicate that the role of household financial accounting in the three categories studied are; Planning in which all informants plan with the same capital, namely by planning household needs every month at the beginning of the month by estimating how much costs will be incurred during the next month. The recording made by the informant is not a recording of every transaction. Decision-making carried out by informants always involves the head of the household if the decision-making is related to important matters or large transactions, but in the recording category it has not been applied properly by housewives and some informants did not record. The important role of accounting and the benefits of applying accounting in married life is useful for knowing the distribution of income and expenses in meeting household needs, making household finances detailed and well organized. Used as an accountability in the financial welfare of a sakinah mawaddah warahmah household.
KONSEPTUALISASI PARIWISATA BERWAWASAN LINGKUNGAN DALAM PERSPEKTIF GREEN ACCOUNTING (STUDI KASUS TAMAN NASIONAL BANTIMURUNG) Tenriwaru Tenriwaru; Nur Syamsiah U; Kirana Ikhtiari
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.273 KB) | DOI: 10.31850/economos.v5i1.1613

Abstract

The tourism sector, especially ecotourism, has a responsibility to the surrounding environment. This study aims to determine the implementation of green accounting to realize ecotourism based on sustainable development goals (SDGs) in Bantimurung Bulusaraung National Park. Research data were obtained from primary data and secondary data. The method used is a qualitative method with an interpretive approach, as well as testing the validity of the data based on triangulation of data sources carried out at Bantimurung Bulusaraung Nature Tourism. The results of the study found that currently Bantimurung Bulusaraung Nature Tourism is being developed into ecotourism. The carrying capacity of the environment is very important in ecotourism. Efforts are being made to preserve the physical and biological components, including applying the concept of environmental carrying capacity in ecotourism areas. The existence of Bantimurung Bulusaraung Nature Tourism increases the income of the community around the destination. Bantimurung Bulusaraung Nature Tourism has not implemented green accounting, so it has not disclosed environmental costs in detail in the notes to the financial statements. The application of green accounting in the ecotourism sector needs to be implemented because the operational activities of tourism objects are responsible for nature and the surrounding environment. Development of natural tourism in Bantimurung Bulusaraung based on SDGs. Whenever you create a building, the main thing you pay attention to is the environment. Management always measures the level of damage in Bantimurung Bulusaraung Nature Tourism every time they carry out construction.
The Effect of Job Statisfaction And Moral Reasoning on The Commitment of Auditors at The South Sulawesi Provincial Inspectorate Office Tenriwaru Tenriwaru; Magfiratul Rahmadhani; Sitti Hartati Hairuddin
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 3 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.641 KB) | DOI: 10.31850/economos.v5i3.2045

Abstract

The public accounting profession is a very important profession. This study aims to determine the effect of Job Statisfaction and Moral Reasoning on Auditor Commitment at the Inspectorate Office of South Sulawesi Province. This study uses primary data by conducting direct research in the field by distributing questionnaires/statement sheets to 47 respondents. The data analysis method used to test the hypothesis was multiple linear regression. The independent variables used in this study were Job Statisfaction and Moral Reasoning while the dependent variable used in this study was Auditor Commitment. The results showed that Job Statisfactio and Moral Reasoning had a positive and significant effect on Auditor Commitment because the higher the Job Statisfaction and Moral Reasoning, the higher the Auditor's Commitment to work.
Co-Authors Amiruddin . Andi Aco Agus Andi Muhammad Sahrul Eka Ariaty Arfah Fatma Azzahra Fifi Nurafifah Ibrahim Hernianti Harun Ilma Sahrani Julianty Sidik Tjan Junaid, Asriani Kamase, Jeni Kirana Ikhtiari Magfiratul Rahmadhani Nur Syamsiah U Nurwanah Nurwanah Ratna Sari Sitti Hartati Hairuddin Syamsu Alam Ummu Kalsum