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All Journal JAM : Jurnal Aplikasi Manajemen JURNAL AKUNTANSI DAN KEUANGAN Jurnal Progres Ekonomi Pembangunan Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Journal of International Multidisciplinary Research
Ishak Awaluddin
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Other

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PERSEPSI APARATUR FUNGSIONAL TENTANG KEAHLIAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP PENCEGAHAN KECURANGAN (Studi Pada Kantor Inspektorat Daerah Kabupaten Konawe) Awaluddin, Ishak; Inayatillah, Dyah Auliah
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThis research aimed to knows functional apparatus’ perception about expertise and internal control system of government to the fraud prevention in Inspectorate of Konawe Regency. Population in this research are employees in Inspectorate of Konawe Regency who task participated of inspection and supervision and samples in this research using the census method. The method used in this research is descriptive analysis. The results showed that functional apparatus’ perceptions about expertise and internal control system of government to the fraud prevention in Inspectorate of Konawe Regency are very strong. High expertise must be owned by the functional apparatus and functional apparatus must have a good understanding of the internal control system of  government effectiveness in order to fraud prevent because the better internal control then the better also in preventing acts of fraud.Keywords :     Functional Apparatus, Expertise, Internal Control Systems of Government and Fraud Prevention.
PENGARUH INFORMASI AKUNTANSI DALAM PENGAMBILAN KEBIJAKAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA PEMERINTAH KOTA KENDARI) Nurnaluri, Sitti; Awaluddin, Ishak; Ansar, Rio Rizky
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

 ABSTRACTThis study aimed to investigate the effect of accounting information in the government’s financial policy making in Kendari City. The object of this studyis the financial Management Agency And Regional Assets in Kendari City. Instrument in this study was throuh a questionnaire to the parties concerned.  Researchers  also  collected  relevant  document  and  research  to support the discussion. The testing technique are performed in a simple linier regression analysis. This study found that the effect of accounting information in decision   making   of   local   government   finance in Kendari City. In formulating  financial  policy,  the  government  is  also  considering  the  vision, mission, goals, and objectives, so that any policies made by the government to achieve the ultimate goal of local government.Keywords : : accounting information, Making financial policy, government..
TINJAUAN PENERAPAN EFEKTIVITAS PENGGUNAAN FASILITAS E-FILLING PADA WAJIB PAJAK (Studi Pada Kantor Pelayanan Pajak Pratama Kendari) Awaluddin, Ishak; Aswati, Wa Ode; Sudarmant, Eko
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

The purpose of this research in knowing Overview Implementation Effectiveness the use of e-filing facility on the taxpayer at the KPP Pratama Kendari. The method of data analysis used in this research is descriptive analysis method.The results of the review in this study indicate that the application of the facility of e-filing in the category very effective for an individual taxpayer, this is because it has been mandatory for civil servants, Police and TNI to switch from reporting manually to reporting e-filing for the use of this e -filing help Annual Tax reporting process is fast, accurate and bureaucratic reporting systems in e-filing tax returns easier when compared with the bureaucratic system manually. means to apply e-filing facilities contribute positively to the individual taxpayer, but not meant for improving the users e-filing is due to a lack of socialization and quality of service.TINJAUAN PENERAPAN EFEKTIVITAS PENGGUNAAN FASILITAS E-FILLING PADA WAJIB PAJAK(Studi Pada Kantor Pelayanan Pajak Pratama Kendari)
PENGARUH KUALITAS PELAYANAN DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi Pada Kantor Bersama Sistem Administrasi Manunggal di Bawah Satu Atap (SAMSAT) Kendari) Awaluddin, Ishak; Nurnaluri, Sitti; Damayanti, Wa Ode Rahmi
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

ABSTRACTThe aim of this research is to test the effect of service quality and tax payer’s satisfaction to the obedience of paying motorized vehicle tax in the Kendari office of one roof system. The data collection technique used in this research is documentation and questionnaires. The samples used in this research is 98 compulsory motorized vehicle tax that is registered in Kendari office of one roof system. The analysis method used is multiple linear regression.The result of this research is to show that service quality affects significantly to the obedience of paying motorized vehicle tax. This statement is supported by the first hypothesis test result, which is (thitung = 4,294> ttabel = 1,661 ) or with the significant degree of 0,000 < α = 0,05, so that H1 is accepted, thus, service quality affects significantly partially to the obedience of paying motorized vehicle tax. It is because the service location of paying motorized vehicle tax is qualified enough along with the efficient and friendly one roof system’s officer at serving the tax payers. It means that the better the service quality given to the tax payers in the office of one roof system, the higher the obedience of tax payers at paying the motorized vehicle tax. The tax payer’s satisfaction affects positively but not significant to the obedience of paying motorized vehicle tax. The result of the second hypothesis, which is (thitung = 1,788 < ttabel= 1,661) or with the significant value of 0,077 > α = 0,05, which means that the tax payer’s satisfaction affects positively but not significant partially to the obedience of paying motorized vehicle tax. It means that, the tax payer’s satisfaction has given a positive contribution but still not meaningful for improving the obedience of paying motorized vehicle tax. It is because that the tax payers’ think that the simplicity to get explanation about unclear things related to motorized vehicle tax is still not satisfying. Keywords : Service quality, tax payer’s satisfaction, the obedience of paying tax
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI, PROFESIONALISME, GAYA KEPEMIMPINAN, DAN STRUKTUR ORGANISASI TERHADAP KINERJA MANAJERIAL Badu, Irman; Awaluddin, Ishak; Mas'ud, Arifuddin
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.718 KB) | DOI: 10.33772/jpep.v4i1.6247

Abstract

This study aims to determine the Effect of Budgetary Participation, Organizational Commitment, Professionalism, Leadership Style and Organizational Structure on Managerial Performance of Kendari City Government. This research is a causality research and the object of research is 32 OPD of Kendari City Government. Data collection techniques are done by distributing questionnaires, interviews and collecting documentation. The sample in this study were 139 respondents. Analysis of the data used in this study is a multiple regression analysis method that is processed through AMOS SPSS 22 software. Based on the results of statistical calculations, it shows that jointly budgeting participation, organizational commitment, professionalism, leadership style and organizational structure towards managerial performance of Kendari City Government have a positive and significant effect, the partial effect of positive and significant budgeting participation on managerial performance of Kendari City Government , partial influence Organizational commitment has a positive and significant effect on managerial performance of Kendari City Government, partially professionalism towards managerial performance of Kendari City Government has a positive and significant effect, partially leadership style towards managerial performance of Kendari City Government has a positive and significant effect. Beta standardize value is negative with a value of 0.053 indicating that the partial effect of positive and significant leadership style on managerial performance of Kendari City Government and partially organizational structure on managerial performance of Kendari City Government has a positive and significant effect. Keywords: Budget Formation Participation, Organizational Commitment, Professionalism, Leadership Style, Organizational Structure, Managerial Performance
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN, GOOD GOVERNMENT GOVERNANCE, BUDAYA ORGANISASI TERHADAP KINERJA PT. PLN PERSERO SUB RAYON WUA-WUA DAN BENUA BENUA Wiranto, Riswan; Awaluddin, Ishak; Akib, Mulyati
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.739 KB) | DOI: 10.33772/jpeb.v4i1.6084

Abstract

This study aims to determine and analyze the effect of accounting information systems, internal control systems, go od Goverment governance, organizational culture on the performance of PT PLN (Persero) Sub Rayon Wua-Wua and continents. Respondents in this study were all employees of PT PLN (Persero) Sub Rayon Wua-Wua and continents who had positions as Managers, Supervision, assistants, juniors, staff. The total respondents were 105 people. Analysis of the data used in this study is a multiple linear regression analysis technique that is processed through SPSS version 23 software.The results of this study indicate that the t value of accounting information system (X1) is 7.729 with a significance of 0,000 (tsig = 0,000 more keci than the value of α = 0.05 thus, accounting information system variables have a significant effect on company performance. Internal Control System Variables (X2) of 2,244 with a significance level of 0,027 (tsig = 0,000) Smaller than the value of α = 0,05, the internal control system variable has a significant effect on company performance. Good Corporate Governance (X3) of 2,241 with significant 0,027 (tsig = 0,000 ) smaller than α = 0.05 05, the Good Governacne variable has a significant effect on company performance. Organizational Culture variable is 6.423 with a significance level of 0.000 (tsig = 0,000 smaller than the value of α = 0.05, the organizational culture variable has a significant effect on company performance.  
Pengaruh Self Assessment System dan Pelaporan Surat Pemberitahuan (SPT) Terhadap Kepatuhan Wajib Pajak Pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Kendari Rauf, Dian Mayafaty; Awaluddin, Ishak; Abdullah, Muntu
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 5, No 2 (2020): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v5i2.855

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Self Assessment System dan Pelaporan Surat Pemberitahuan (SPT) Terhadap Kepatuhan Wajib Pajak Pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Kendari. Penelitian ini menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah seluruh pelaku UMKM yang ada di Kota Kendari. Variabel dalam penelitian ini adalah Self Assessment System dan Pelaporan SPT sebagai variabel bebas, serta Kepatuhan Wajib Pajak sebagai variabel terikat.Analisis data yang digunakan dalam penelitian ini adalah tehnik analisis regresi linier berganda yang diolah melalui software IBM SPSS versi 21, yang dijelaskan dengan statistik deskriptif dan statistik inferensial. Berdasarkan hasil penelitian didapatkan hasil pengujian hipotesis menunjukkan bahwa secara parsial self assessment system berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai probability 0.034 < 0.05, dan pelaporan SPT berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dengan nilai probability 0.000 < 0.05.Kata Kunci : Self Assessment System, Pelaporan SPT, Kepatuhan Wajib Pajak.
PENGARUH UKURAN PERUSAHAAN DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Mariani, Mariani Ani; Awaluddin, Ishak; Husin, Husin
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 6, No 2 (2021): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jpep.v6i2.19632

Abstract

 Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan dan disclosure terhadap opini audit going concern. penelitian ini merupakan pendekatan kuantitatif karena data yang digunakan berbentuk angka-angka. Penentuan sampel yaitu menggunakan purposive sampling, sehingga sampel berjumlah 34 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi logistik dengan bantuan Software IBM SPSS 26.Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial ukuran perusahaan dan disclosure masing – masing berpengaruh signifikan terhadap opini audit going concern. Dan secara simultan ukuran perusahaan dan disclosure bersama-sama berpengaruh signifikan terhadap opini audit going concern, yang dibuktikan dengan  nilai chi square sebesar 13,737  dengan tingkat signifikan = 0,001 < 0,10, sehingga hipotesis diterima. Kata Kunci : Ukuran Perusahaan, Disclosure, Opini Audit Going Concern  ABSTRACT This study aims to examine and analyze the effect of company size and KAP reputation on going concern audit opinion. This research is a quantitative approach because the data used are in the form of numbers. Determination of the sample is using purposive sampling, so the sample is 34 companies. The data analysis technique used is logistic regression analysis with help of IBM SPSS 26 Software.Based on the result of the study, it can be concluded that in a partially the company size and disclosure are significantly influence to the going concern audit opinion. And the company size and disclosure as same as significantly influence to the going concern audit opinion, that are proven with chi square of 13,737 with a significant value 0,001 < 0,10 then the hypothesis is accepted. Keywords: Company size, Disclosure, Going Concern Audit Opinion.
The Analysis of E-System Effectiveness to Increase Individual Taxpayer Compliance in Submitting Annual Returns Parintak, Ulvy Restiana; Awaluddin, Ishak; Tamburaka, Sulvariany; Hadisantoso, Erwin
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3346

Abstract

This study aims to determine the effectiveness and role of the electronic taxation system in enhancing taxpayer compliance. Data collection methods in this study included questionnaires, interviews, and documentation, analyzed using descriptive techniques. The results showed that the efficiency of the electronic taxation system, particularly in the form of e-SPT within the Kendari General Tax Administration, was classified as effective in 2020. This indicates that the e-SPT application was implemented effectively, simplifying the process for taxpayers to complete their annual tax returns (SPT) electronically. Similarly, the effectiveness of the electronic system in the form of an electronic archive in 2020 was classified as very effective. This signifies that electronic media are highly beneficial for taxpayers in reporting SPT, as the system operates online and in real-time. Additionally, the number of SPT reports increased significantly with the availability of an electronic archive compared to the manual reporting system. Consequently, the improved efficiency of the electronic taxation system was strongly correlated with a higher level of taxpayer compliance, as taxpayers fulfilled their tax obligations to the maximum.Keywords: Compliance; e-Filing; e-SPT; Personal Taxpayer; Taxation e-System
Pengaruh Kualitas Pelayanan terhadap Kepuasan, Nilai, Kepercayaan dan Loyalitas Pelanggan Rumah Tangga (Perusahaan Daerah Air Minum Kota Kendari) Awaluddin, Ishak; Setiawan, Margono
Jurnal Aplikasi Manajemen Vol. 10 No. 4 (2012)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (82.829 KB) | DOI: 10.21776/

Abstract

This study aims to determine the effect of service quality on customer loyalty mediated by Customer satisfaction and customer value eddition, it also examines, the effect of service quality on customersatisfaction, which is mediated by the effect of customer value and customer satisfaction and customer value on customer loyalty mediated by trust. The population in this study are household customers in Kendari who use the services of PDAM for 17,607 households spread are over 9 (nine) districts. The samples in this study are 391 household customers are taken with a precision of 5%. Data collection techniques utilittes questionare. Data are analized by using . Structural Equation Modeling (SEM) with the help of the program. Some of the important findings in this study are: (1) better service improvement of Kendari Regional Water Company (PDAM) will improve customer satisfaction which in turnenhance loyalty if the satisfactioncauses trust. (2) customer loyalty improvement is also achievable if the provided service is able to enhance customer value. Besides, this research also proves that trust has mediating role between satisfaction andloyalty of are customers as well as between customer value and loyalty.
Co-Authors Ansar, Rio Rizky Aswati, Wa Ode Awal, Taufan Sufatriansa Badu, Irman Damayanti, Wa Ode Rahmi Hadisantoso, Erwin Husin Husin, Husin Inayatillah, Dyah Auliah Intihanah Intihanah Margono Setiawan Mariani, Mariani Ani Mas'ud, Arifuddin Mulyati Akib Muntu Abdullah, Muntu Nur Asni Nurnaluri, Sitti Nurul Afifah Parintak, Ulvy Restiana Rahmiana, Fitra Rauf, Dian Mayafaty Sitti Namira Hasanuddin Sudarmant, Eko Sulvariany Tamburaka, Sulvariany Wiranto, Riswan